The tariff classification of dyeing machines from Canada.

NY F86034 May 5, 2000 CLA-2-84:RR:NC:MM:106 F86034 CATEGORY: Classification TARIFF NO.: 8424.89.7090 Mr. James F. Morgan PBB Global Logistics 883-D Airport Park Road Glen Burnie, MD 21061 RE: The tariff classification of dyeing machines from Canada. Dear Mr. Morgan: In your letter dated April 3, 2000, as a follow-up to our request for further information based upon your previous letter dated March 20, 2000, on behalf of Allain Equipment Manufacturing Ltd. you requested a tariff classification ruling. You submitted descriptive literature with your request. The subject machines, identified as wood chip dyeing machines, are used for dyeing wood chips, mulch and sawdust. The complete units consist of a hopper, pump, conveyor and coloring machine. You state that the hopper and pump will be mounted on the dyeing machine at the time of importation. The wood chips are placed into a hopper, which then pumps that material into a chamber that houses a series of nozzles. The colorant or dye, is then sprayed through the nozzles, mixing with the wood chips. The auger spirals then turn the chips so that all sides of the chips are exposed to the colorant The essential character of the entire unit is imparted by the spraying operation. The applicable subheading for the dyeing machines will be 8424.89.7090, Harmonized Tariff Schedule of the United States (HTS), which provides for other mechanical appliances for projecting, dispersing or spraying liquids. The general rate of duty will be 1.8 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 Patrick J. Wholey at 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division