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NY 851849

May 01 1990

CLA-2-84:S:N:N1:110 851849


TARIFF NO.: 8419.39.0080

Mr. Bruce Hedmann
Metaplast Ltd.
10300 Ryan Avenue
Dorval, Quebec, Canada H9P 2T7

RE: The tariff classification of a drying cabinet from Canada.

Dear Mr. Hedmann:

In your letter dated April 12, 1990, you requested a tariff classification ruling.

The item in question is a model RDC 400 drying cabinet which is a machine used for edge band extrusion. The drying cabinet consists of a cabinet 48-inches long by 54-inches wide by 72- inches high, with 20-rolls for drying dwell time, and it also includes air circulation fans and exhaust connection.

Drying cabinet RDC 400 is primarily a closed cabinet with hot air circulated inside by means of fans, to dry the chemical application on the surface of the plastic shape or profile. The temperature is controlled between 100-degrees to 180-degrees fahrenheit. This drying cabinet is usually what allows the extruded plastic material to be dried or finished with the desired cosmetic appearance. The operation of the extruder is not dependent on the drying cabinet.

The applicable subheading for the model RDC 400 drying cabinet will be 8419.39.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other drying machinery, plant or laboratory equipment for the treatment of materials by a process involving a change in temperature such as drying. The duty rate will be 4.2 percent ad valorem.

Goods classifiable under subheading 8419.39.0080, HTS, which have originated in the territory of Canada, will be entitled to a 2.5 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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