The tariff classification of a thermoforming machine from Germany

NY C81071 November 18, 1997 CLA-2-84:RR:NC:1:103 C81071 CATEGORY: Classification TARIFF NO.: 8477.40.8000 Ms. Debra K. Wanner Customshouse Broker 1585 Aviation Way Colorado Springs, CO 80910 RE: The tariff classification of a thermoforming machine from Germany Dear Ms. Wanner: In your letter dated September 23, 1997 on behalf of Westone Laboratories, Inc. you requested a tariff classification ruling. Literature submitted with your inquiry indicates the Drufomat is a tabletop thermoforming machine used in dental laboratories to produce orthodontic splints, mouthguards, impression trays and similar plastic products. The unit utilizes an infrared quartz heater to soften a plastic material, such as polycarbonate or acrylic plastic, which has been placed in a positioning ring. The ring is then lowered onto a stage to form a sealed pressure chamber. The stage contains a plaster model embedded in stainless steel pellets which hold it at the desired attitude and height. Once the plastic material has been heated to the proper temperature, air pressure at 85-90 pounds per square inch is used to compress the plastic against the model. The pressure causes the plastic to conform precisely to the shape of the model, thus forming the plastic into the desired configuration. The pressure can be adjusted by means of a pressure reduction valve. The Drufomat measures 360 millimeters high, 330 millimeters wide, and 230 millimeters deep, and weighs 15.3 kilograms. The applicable subheading for the Drufomat thermoforming machine will be 8477.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere (in chapter 84): vacuum-molding machines and other thermoforming machines: other. The rate of duty will be 3.4 percent ad valorem. 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 Alan Horowitz at 212-466-5494. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division