Machinery for Working Rubber or Plastics (NESOI)

Two-roll mixing mills that work rubber without forming it into a final shape are generally classified under 847780 (8477800100) as machinery for working rubber, NESOI. They do not perform molding or forming in the sense of headings 847710–847759. Retaining the manufacturer's description of the machine's function supports this classification.

A calendering line whose principal function is processing rubber or plastics typically remains within heading 8477. If the machine is designed primarily for textile lamination with rubber as a secondary function, classification under Chapter 84's textile machinery headings could apply instead. The principal-function test and the machine's design specifications are determinative; a customs broker or CBP ruling should be sought for integrated lines.