The tariff classification of filter pleating machines from India

NY J80615 February 20, 2003 CLA-2-84:RR:NC:1:103 J80615 CATEGORY: Classification TARIFF NO.: 8479.89.9897 Mr. Sanjiv R. Malkan Synfil Technologies PO Box 31486 Knoxville, TN 37930-1486 RE: The tariff classification of filter pleating machines from India Dear Mr. Malkan: In your letter dated January 21, 2003 you requested a tariff classification ruling. With your inquiry you submitted a copy of a 1-page flyer describing Polymac blade type pleating machines. The machines are used to produce parallel accordion type pleats on filter media of various materials, including impregnated filter paper, glass fiber, stainless steel wire mesh, and metallic foils. Multi-layered media, such as combinations of fabric and wire mesh, can also be pleated. Model PM/BP-1000/10-100 can accommodate media up to 1000 millimeters in width, while model PM/BP-2000/5-50 can work on materials up to 2000 millimeters wide. The applicable subheading for the filter pleating machines 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 duty rate will be 2.5 percent ad valorem. Articles classifiable under subheading 8479.89.9897, HTS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP". 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