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NY 893946

January 27, 1994

CLA-2-84:S:N:N3:115 893946


TARIFF NO.: 8467.11.1040

Mr. Martin Groen in 't Woud
Introcote Inc.
16 Sims Crescent, Unit 10
Richmond Hill, Ontario
L4B 2P1, Canada

RE: The tariff classification of a sanding system from Germany.

Dear Mr. Groen in 't Woud:

In your letter dated January 10, 1994, you requested a tariff classification ruling.

The subject item is the Festo Sanding System which consists of the following three main parts which have to be used together at the same time:
a) Hand-held Sanders - are protected with a rubber cover preventing cold hands, and the vibration-stop mechanism reduces vibration in the hands and wrists.
b) Vacuum Hoses - this three in one hose brings the compressed air from the compressor to the sander, returns the exhaust air to a silencer/cleaner and brings the dust to the dust extractor.
c) Dust Extractor - operates at low noise levels and is turned on when the sander is turned on. It eliminates contaminants in the work place.

The Festo Sanding System's principal use will be to sand old layers of paint and new layers of sealers, primers and fillers prior to painting damaged vehicles.

The applicable subheading for the Festo Sanding System will be 8467.11.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for tools for working in the hand, pneumatic or with self-contained nonelectric motor, and parts thereof: pneumatic: rotary type: suitable for metal working: grinders, polishers and sanders. The duty rate will be 4.5% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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