The tariff classification of a conveyor and worktables from Germany

NY G84818 December 4, 2000 CLA-2-84:RR:NC:1:103 G84818 CATEGORY: Classification TARIFF NO.: 8428.33.0000; 9403.60.8080 Ms. Kathy Young Draexlmaier Automotive of America LLC PO Box 1345 Duncan, SC 29334 RE: The tariff classification of a conveyor and worktables from Germany Dear Ms. Young: In your letter dated November 16, 2000 you requested a tariff classification ruling. Your firm intends to import a complete belt conveyor and several individual worktables. The conveyor will be imported in ten sections which will then be assembled to form an L-shaped unit 100 feet in length. The conveyor will consist of metal rollers and a rubber belt 29 inches in width, along with a motor to power the rollers and belt. It will be used to transport finished goods to a packing area. The worktables will be used by your firm’s employees to produce the finished goods, which will then be placed onto the conveyor by the employee. The worktables will be made of wood and will have metal legs. The applicable subheading for the unassembled conveyor, imported in a single shipment, will be 8428.33.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other lifting, handling, loading or unloading machinery: other continuous-action elevators and conveyors, for goods or materials: other, belt type. The rate of duty will be free. The applicable subheading for the worktables will be 9403.60.8080, HTS, which provides for other furniture and parts thereof: other wooden furniture: other: other. The rate of duty will again be free. 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 212-637-7027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division