The tariff classification of a high-vacuum web-coating system from Germany.

NY H80834 May 29, 2001 CLA-2-84:RR:NC:MM:106 H80834 CATEGORY: Classification TARIFF NO.: 8419.89.9085 Ms. Cindy Pitrat Applied Films 9586 I-25 Frontage Road Longmont, Colorado 80504 RE: The tariff classification of a high-vacuum web-coating system from Germany. Dear Ms. Pitrat: In your letter dated March 15, 2001, you requested a tariff classification ruling. You submitted descriptive literature with your request. The article in question is a high-vacuum web-coating system identified as the Topmet. The merchandise consists of roll-coating evaporation machines for use in the packaging industry. This equipment uses thermal evaporation to deposit thin layers of aluminum onto flexible substrates that can be supplied in roll form. The substrates are typically plastic film or paper, but can also include textiles. The rolls are put in the Topmat and unwound, coated with aluminum, and rewound under specific vacuum levels. You indicate that the primary uses for the aluminum-coated substrates are in the packaging industry. The applicable subheading for the high vacuum web coating system will be 8419.89.9085, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, drying, evaporating..., other than machinery or plant of a kind used for domestic purposes: other: other: other: for other materials. The rate of duty will be 4.2 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