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NY 850440

April 2, 1990

CLA-2-84:S:N:N1:103 850440


TARIFF NO.: 7308.90.9090; 8417.80.0000; 8419.39.0080; 8428.33.0000; 8428.39.0000; 8474.80.0010

Mr. John M. Poole
John A. Steer Co.
28 South Second Street
Philadelphia, Pa. 19106

RE: The tariff classification of tile manufacturing equipment from Italy

Dear Mr. Poole:

In your letter dated March 3, 1990 on behalf of American Olean Tile Co. you requested a tariff classification ruling.

With your inquiry you provided a written description of the tile manufacturing process, as well as descriptive literature on some of the individual articles. The tile manufacturing process begins with clay being transported from large non-mechanical steel storage silos to a tile press by means of a belt conveyor. The clay falls into a hopper which is incorporated in the press. The clay is fed from the hopper into the powder distributor of the press, which distributes the clay evenly into the press die cavity. The tile press then compresses the clay into tiles. A control panel controls the amount of pressure, thickness, and sequence of movement in the press.

After the tile is pressed into shape, a roller conveyor turns the tiles face side up and transports them into a dryer. The drier utilizes heat and air circulation to remove moisture from the tiles. Another transport conveyor then carries the tiles either directly to a kiln or to a temporary emergency storage accumulator. The storage accumulator can hold up to a three hour supply of tiles which move through the accumulator on storage cars.

The tiles next go to a roller conveyor which incorporates a grouping station to group the tiles into rows containing five tiles. The tiles are then fed into the kiln, where the tiles are baked and a glaze coating (applied by a coating machine which is not the subject of this inquiry) may be fused to the tile body. The kiln incorporates drive motors, ceramic rollers, and a microprocessor control panel. Finally, the tiles exit the kiln via another conveyor. We understand that the equipment described above will be imported in several shipments.

The applicable subheadings for the tile manufacturing equipment, under the Harmonized Tariff Schedule of the United States (HTS), will be as follows:

1. Storage silos 7308.90.9090 5.7% ad val. 2. Belt conveyor 8428.33.0000 2.0% ad val. 3. Tile press 8474.80.0010 2.9% ad val.
4. Roller conveyors 8428.39.0000 2.0% ad val. 5. Dryer 8419.39.0080 4.2% ad val.
6. Emergency accumulator conveyor8428.39.0000 2.0% ad val. 7. Kiln 8417.80.0000 5.7% ad val.

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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