The tariff classification of an anti-squeak machine from Germany

NY H83509 August 7, 2001 CLA-2-84:RR:NC:1:103 H83509 CATEGORY: Classification TARIFF NO.: 8479.89.9797 Ms. Kathy Young Draexlmaier Automotive of America LLC PO Box 1345 Duncan, SC 29334 RE: The tariff classification of an anti-squeak machine from Germany Dear Ms. Young: In your letter dated July 10, 2001 you requested a tariff classification ruling. Information submitted with your inquiry indicates the anti-squeak machine will be used to place a special coating onto leather upholstery which has been applied to various sizes of automobile door panels. This coating is intended to prevent squeaks from occurring when unevenness in the road surface transmits vibrations through the vehicle. The machine basically consists of several transfer stations, each of which is designed to accommodate door panels in a certain range of sizes, a coating station, and a drying chamber. The plastic and leather door panels are manually loaded into cages which are transferred to the coating station. In the coating station a pad which has been dipped in Molykote® D 96, an anti-friction material, is applied to the edges of the leather. The door panels are then conveyed into the drying chamber. After undergoing drying at a temperature of 120 – 130 degrees Fahrenheit, the panels are manually unloaded and the cages are returned to the beginning of the machine for re-use. The applicable subheading for the anti-squeak machine will be 8479.89.9797, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in Chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 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 212-637-7027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division