The tariff classification of the Berkolizing Machine from Switzerland

NY 806696 February 21, 1995 CLA-2-84:S:N:N1:104 806696 CATEGORY: Classification TARIFF NO.: 8419.89.9080 Ms. Pamela M. Lane Cargo Brokers International, Inc. 1808 Associates Lane, Suite A Coffey Creek Int'l Business Center Charlotte, NC 28217 RE: The tariff classification of the Berkolizing Machine from Switzerland Dear Ms. Lane: In your letter dated January 30, 1995, you requested a tariff classification ruling on behalf of BVO Corporation. Berkolization is the surface treatment of the top roller covers used on textile machines to pull or transport threads. These rubber roll covers are placed in the Berkolizing Machine where they undergo an irradiation process using ultraviolet light. The surface structure of the finely ground covers become microscopically smoother. Treatment time varies from 4 to 30 minutes depending upon the type of cover, i.e., soft covers need to be berkolized longer, hard covers for a shorter time. The applicable subheading for the Berkolizing Machine will be 8419.89.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature: For rubber and plastics. The rate of duty will be 4.2 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport