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NY 851850

May 01 1990

CLA-2-84:S:N:N1:110 851850


TARIFF NO.: 8419.89.5040

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

RE: The tariff classification of a water cooling bath trough from Canada.

Dear Mr. Hedmann:

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

The merchandise under consideration is a model MCB 10-8 water cooling bath trough. This bath trough, by means of flowing water, allows a plastic shape or profile that is being extruded to be cooled to the desired shape, which in this case is primarily tube or hose.

The water bath cools and allows the molten plastic shape or profile to maintain the shape imparted by the dies located in an extrusion machine. The extruder, which can operate without the water bath, melts the plastic resin, and supplies the molten product to the exit dies which give the molten material its shape. The function of the water bath trough is to cool the plastic shape, while allowing it to maintain the desired shape.

The applicable subheading for the water cooling bath trough will be 8419.89.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery, plant, or laboratory equipment designed for the treatment of materials by a process involving a change in temperature such as cooling. The rate of duty will be 4.2 percent ad valorem.

Goods classifiable under subheading 8419.89.5040, HTS, which have originated in the territory of Canada, will be entitled to a 2.5 percent ad valorem 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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