The tariff classification of hardening machines from Germany.

NY 874120 MAY 26 1992 CLA-2-85:S:N:N1:105-874120 CATEGORY: Classification TARIFF NO.: 8514.40.0000 Mr. Gay Morgan Tocco, Inc. P.O. Box 447 Boaz, Al. 35957 RE: The tariff classification of hardening machines from Germany. Dear Mr. Morgan: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : April 29, 1992 DESCRIPTION OF MERCHANDISE : Induction Hardening Machinery HTS PROVISION : Other Industrial or Laboratory Induction or Dielectric Heating Equipment HTS SUBHEADING : 8514.40.0000 RATE OF DUTY : 2.5 percent ad valorem 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