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NY 870999

FEB 25 1992

CLA-2-84:S:N:N1:105 870999


TARIFF NO.: 8419.39.0080

Ms. Sharon Lee Peerie
John A. Steer Inc.
Building 9, Suite 215
The Koger Center
Norfolk, VA 23502

RE: The tariff classification of a CWN-25 Spray Cabin from the Netherlands

Dear Ms. Peerie:

In your letter dated January 27. 1992 on behalf of CWN Midwest Sales & Service you requested a tariff classification ruling.

Often referred to as a spray booth, the cabin does not contain any spray equipment. It is an enclosure within which hand-spraying of motor vehicles is performed. Incorporated centrifugal fan and four dry filtering systems remove and trap the paint fumes. The built-in heat system, which includes a gas, oil or propane burner and 1.2 million BTU heat exchanger warms incoming air during spraying and heat it up to 180 degrees Fahrenheit during the drying and baking of the paint.

The CWN-25 cabin is constructed of prefabricated steel and double walled panels and is executed in electro galvanized steel plate, insulated with fireproof rockwool.

The applicable subheading for the CWN-25 Spray Cabin will be 8419.39.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery, plant or laboratory equipment, for the treatment of materials by a process involving a change of temperature: other dryers. 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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