HQ 955460

DECEMBER 6 1993

CLA-2:CO:R:C:M 955460 JAS

CATEGORY: Classification

TARIFF NO.: 8420.10.20

Mr. Andrew F. Powell
C. H. Powell Co., Inc.
170 Broadway, Suite 1610
New York, NY 10038-0037

RE: Soft Compact Calender; Single, Dual, Multiple Nip Calender;
Off-Line Machine Calender; NY 843361 Modified

Dear Mr. Powell:

In NY 843361, dated July 27, 1989, the Area Director of
Customs, New York Seaport, addressed, among other things, the
tariff status of soft compact calenders used off-line. The
descriptions of these machines and other contents of the decision
are incorporated by reference in this decision.

HQ 955023, of today's date, represents our current position
on the classification of these calenders. Customs will no longer
distinguish between machines, cylinders and parts used on-line
and those used off-line, as long as the involved process is one
of "making" paper. Accordingly, soft compact off-machine
calenders will hereafter be classified in subheading 8420.10.20,
Harmonized Tariff Schedule of the United States (HTSUS), as
calendering or similar rolling machines for making paper pulp,
paper or paperboard. The rate of duty is free. A copy of HQ
955023 is enclosed.

Under the authority of section 177.9(d)(1), Customs
Regulations, NY 843361 is modified accordingly.


Sincerely,


John Durant, Director
Commercial Rulings Division

Enclosure