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NY 861339

Apr. 3, 1991

CLA-2-84:S:N:N1:103 861339


TARIFF NO.: 8428.90.0090

Mr. Steven Schwartz
LTG Technologies, Inc.
P.O. Box 2627
Spartanburg, S.C. 29304-2627

RE: The tariff classification of metal sheet handling machines from Germany

Dear Mr. Schwartz:

In your letter dated March 6, 1991 you requested a tariff classification ruling.

You inquired about loader, stacker, and turner machines for printed or varnished tin, aluminum, or steel sheets. These machines will be used in conjunction with drying oven systems utilized in the metal can manufacturing and metal sheet coating industries. Although you state the machines can be imported together with the drying oven, you have requested a ruling for these machines when imported separately from the drying oven. You inquired about the following specific machines:

1. Fully automatic non-stop stacker with pallet magazine and motor-driven roller conveyor - this machine unloads the metal sheets from the dryer and stacks them onto a pallet.

2. In-line pile turner - this machine takes the previously formed stack and flips it 180 degrees.

3. Standard LTG stacker - this machine also unloads the sheets from the dryer and forms them into a stack.

4. Automatic sheet ejection unit - unlike the other units, this machine is located before the dryer. It unloads the sheets from a printing or coating machine, places each sheet onto a sheet holder, and loads the sheets into the dryer.

The applicable subheading for the metal sheet stackers, turner, and ejection unit will be 8428.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other lifting, handling, loading or unloading machinery: other machinery: other. The rate of duty will be 2 percent ad valorem. Merchandise classified in subheading 8428.90.0090, HTS, does not require the submission of a Special Summary Steel Invoice.

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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