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NY 870307

Jan. 24, 1992

CLA-2-84:S:N:N1:103 870307


TARIFF NO.: 8474.80.0010

Ms. Stella A. Alber
American Overseas Air Freight, Inc.
11034 South La Cienega Boulevard
Inglewood, CA 90304-1198

RE: The tariff classification of a concrete casting machine from Germany

Dear Ms. Alber:

In your letter dated December 30, 1991 on behalf of Gruber International you requested a tariff classification ruling.

The Respecta polymer concrete machine is used for the continuous mixing and extruding of polymer concrete, fast curing cement mortars and artificial stone. Various combinations of aggregates (gravel, sand, and other natural stones, or recycled plaster, plastic or glass materials), pigments and binders are placed in the machine's hopper. Special options allow reinforcing materials, such as steel, glass, or textile fibers, to also be mixed into the mortar compound. A continuous quantity of concrete, mortar or artificial stone is then extruded from a central spout. This material can be used to fill molds in order to form various concrete products such as tunnel drainage channels, wall and floor tiles, and many types of sanitary ware.

The applicable subheading for the Respecta polymer concrete machine will be 8474.80.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery for agglomerating, shaping or molding...: designed for use with ceramic paste, unhardened cements and plastering materials. The rate of duty will be 2.9 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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