The tariff classification of paint mixing machine shelving units from Hong Kong and Shanghai.

NY I89639 January 21, 2003 CLA-2-94:RR:NC:SP:233 I89639 CATEGORY: Classification TARIFF NO.: 9403.20.0020 Mr. Pete Mento Expeditors Tradewin, LLC 1015 Third Avenue, 12th Floor Seattle, WA 98104 RE: The tariff classification of paint mixing machine shelving units from Hong Kong and Shanghai. Dear Mr. Mento: In your letters dated November 7 and December 12, 2002, on behalf of Dedoes Industries, Inc., you requested a tariff classification ruling. The Dedoes Alliance 1.7 and Alliance 2.4 machines are paint mixing machines utilized in the automotive refinishing industry. The machines consist of a series of multi-position, floor standing sealed metal shelves on which paint cans of various sizes (1 liter/quart, 2.5-4.0 liter/gallon) are mounted and connected to an electric motor powered direct drive system by means of separately imported specialized lids attached to each can in place of its normal lid. Depending on the size of the paint cans on any one shelf, and allowing for positions lost to the drive system components, each shelf offers from 7 to 12 mixing positions in the case of the Alliance 1.7 and from 11 to 18 mixing positions on the Alliance 2.4 machine. The mixing action occurs when the direct drive system turns the paddle assembly attached to each lid. The machines are modular in design and function – the number of shelves being variable up to a maximum of seven. In your letter dated December 12, 2002, you indicate that the paint mixing machines are imported without the motors, which are sourced separately. The applicable subheading for the paint mixing machine shelving units will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other metal furniture, Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.” The rate of duty will 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division