The tariff classification of a washing machine for printing screens from Denmark

NY A80962 March 18, 1996 CLA-2-84:RR:NC:MA:104 A80962 CATEGORY: Classification TARIFF NO.: 8451.40.0000 Ms. E. Joanne Park Fu Schenker International 600 Allied Way El Segundo, CA 90245 RE: The tariff classification of a washing machine for printing screens from Denmark Dear Ms. Fu: In your letter dated March 4, 1996 on behalf of Svecia USA Inc. you requested a tariff classification ruling. The Svecia Automatic Wash In-Line (SAW) is an automatic washing machine designed to wash printing screens. The unit features two sets of continuously wet vertically rotating brushes connected with a high pressure unit and two sets of tandem rotating drying brushes. The machine is equipped with a safe frame feeding system which keeps the frame in the right position in relation to the rotating brushes and the high pressure nozzles. Both of the in-line wash chambers incorporate four brushes - each of a different composition - moving in opposite directions. Your client has suggested classification under HTS subheading 8443.50.50 (currently 8443.59.50) which provides for other printing machinery. This provision cannot apply since the SAW does not print. Subheading 8443.60 provides for machines for uses ancillary to printing. The Explanatory Notes to the Harmonized System indicate on page 1240 that this group covers machines for uses ancillary to printing exclusively designed to operate with printing machines and used during or after the printing operation for feeding, handling or further working the sheets or rolls of paper. The applicable subheading for the SAW will be 8451.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for washing, bleaching or dyeing machines for textile yarns, fabrics or made up textile articles. The rate of duty will be 4.5 percent. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert Losche at 212-466-5670. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division