The tariff classification of a glazing removal machine from Germany

NY H88193 March 4, 2002 CLA-2-84:RR:NC:1:103 H88193 CATEGORY: Classification TARIFF NO.: 8479.89.9897 Ms. Deborah S. Woodward Oneida Ltd. 163-181 Kenwood Ave. Oneida, NY 13421 RE: The tariff classification of a glazing removal machine from Germany Dear Ms. Woodward: In your letter dated February 1, 2002 you requested a tariff classification ruling. Your firm intends to import a glazing removal machine which will be used to remove excess liquid glazing compound from porcelain ware prior to firing. The machine basically consists of a frame which incorporates two metal water pans, two pairs of 6 inch wide PVC or nitrile-backed continuous felt belts, rollers to support the belts, and two motorized drive units. After being coated with the liquid glazing material, the green (unfired) porcelain items are manually placed between the belts at the center of the glazing removal machine. As the pairs of felt belts rotate toward the center of the machine they contact the articles and absorb excess glazing material which has dripped down the sides of the objects. On their return the belts pass through the water troughs where they are washed clean. The applicable subheading for the glazing removal machine will be 8479.89.9897, 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 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division