Machinery for finishing paper or paperboard
958300 · 1996-03-12 — I/A 31/95; Sym-Sizer, Machinery for Making Paper orPaperboard, Subheading 8439.10.00, Machinery forFinishing Paper or Paperboard, Subheading 8439.30.00, Paper Sizing, Coating Machinery; Parts, Subheading8439.91; On- Line, Off-Line Paper Machines; HQ955023, Sulzer Escher Wyss, Inc. v. United States
Your memorandum, dated June 22, 1995 (CLA-1-DD:CO CD/EJF), forwarded this request for internal advice, initiated by counsel for Valmet, Inc., in its letter to you of May 19, 1995. The issue is the proper classification of paper coating machinery called the Sym-Sizer under the Harmonized Tariff Schedule of the United States (HTSUS) FACTS: The Sym-Sizer is a machine used in papermaking to add "size" to the paper web. Size is a coating consisting primarily of starch which adds strength to the paper sheet, acting like a glue to improve the bonding of the fibers to one another. The Sym-Sizer can…
955023 · 1993-12-06 — Supercalenders Used in Papermaking; Paper Making, Paper Finishing, On-Machine Calenders, Off-Machine Calenders; Cylinders for Calendering Machines, Parts of Machines for Making Paper; Sulzer Escher Wyss, Inc. v. United States, Slip Op.93-113; Paper Coating Machines and Parts; NY 833073 and NY 833074 Modified
Your letter of August 9, 1993, to the Area Director of Customs, New York Seaport, has been referred to this office for reply. The inquiry concerns the current status of two rulings issued to your client, Valmet-Appleton, Inc., on supercalenders and cylinders therefor, and on coating machines and their parts, in light of a recent decision by the United States Court of International Trade in Slip Op. 93-113. In Sulzer Escher Wyss, Inc. v. United States, Slip Op. 93- 113, dated June 22, 1993, the court held that supercalenders, consisting of a calender stack used to increase the density,…
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