The tariff classification of an electrical pre-heater from Japan.

NY H81329 June 8, 2001 CLA-2-84:RR:NC:MM:106 H81329 CATEGORY: Classification TARIFF NO.: 8419.89.9085 Mr. Michael B. Marogil NNR Aircargo Service (U.S.A.), Inc. 345 Richert Road Wood dale, IL 60191 RE: The tariff classification of an electrical pre-heater from Japan. Dear Mr. Marogil: In your letter dated May 16, 2001, on behalf of Hakuto America, Inc., you requested a tariff classification ruling. You submitted descriptive literature with your request. The article in question is an electrical pre-heater which is used in the printed circuit board processing industry. This apparatus weighs 170 kilos and operates on 220 volts and a 6 kW power source. This machine is used at the stage of cutting and laminating dry film. Panels to be cut and laminated are first fed into this apparatus for pre-heating prior to lamination. The pre-heater uses hot rollers which transport the panels that are fed into it. The machine utilizes a conveyor with adjustable speeds ranging from one to three meters per minute. The applicable subheading for the electrical pre-heater 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