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NY 864787

JUL 24, 1991

CLA-2-84:S:N:N1:105 864787


TARIFF NO.: 8419.39.0080

Mr. Thomas Czubak
Warner-Lambert Company
201 Tabor Road
Morris Plains, NJ 07950

RE: The tariff classification of a capsule production machine from Belgium.

Dear Mr. Czubak:

In your letter dated June 24, 1991 you requested a tariff classification ruling.

The Hard Gelatin Capsule Machine (HGCM) produces empty hard gelatin capsules that are later filled with medicine. The production process involves dipping greased mold bars into melted gelatin, drying the gelatin in a succession of kilns, cooling, stripping, cutting and joining the capsule halves.

Drying is the longest part of the operation, taking up 80 percent of manufacturing process time. It takes place in six different kilns and is electronically controlled to insure that proper proportions of humidity are removed at critical intervals in the process, since too rapid removal results in wrinkles and too slow in dimensional problems.

The complete HGCM production line imported in a single shipment constitutes a functional unit whose principal purpose is drying. The appli- cable subheading for this functional unit will be 8419.39.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery . . . whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking . . . drying, vaporizing, condensing or cooling: dryers, other. The rate of duty will be 4.2 percent ad valorem.

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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