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NY A81276

April 2, 1996

CLA-2-84:RR:NC:1:103 A81276


TARIFF NO.: 8479.82.0040

Mr. Michael Swenson
PharMaterial, Inc.
3 Stryker Lane, Unit 1
Belle Mead, NJ 08502

RE: The tariff classification of mixing machines from India

Dear Mr. Swenson:

In your letter dated Feb. 28, 1996 you requested a tariff classification ruling.

Your firm will import two machines which will be used to mix excipients (binders, fillers, disintegrants) with pharmaceutical powders which will be compressed into tablet form. The addition of excipients enables the powder to stay together when compressed but easily break apart after ingestion.

The rapid mass granulator essentially consists of mixing blades and a mixing bowl mounted on a base, and a control panel. The pharmaceutical powder, along with larger volume excipients, are poured into a charge hole, while water and lesser excipients are charged into the covered bowl via an exterior tube. The resulting wet mass is mixed by means of high speed rotating blades located at the bottom of the vessel. After mixing, the material is drawn out through a discharge port into a separate drying bowl (the rapid mass granulator does not perform any drying).

In the fluid bed granulator, the dry pharmaceutical powder and the main excipients are mixed with water in the unit's bowl, causing the particles to agglomerate. Air is forced into the bottom of the mixing chamber, creating a fountain of material. The lesser excipients are sprayed into the fountain, so that the material is constantly wetted and dried.

The applicable subheading for the rapid mass granulator and the fluid bed granulator will be 8479.82.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere...: other machines and mechanical appliances: mixing, kneading or stirring machines. The duty rate will be 2.2 percent ad valorem.

Articles classifiable under subheading 8479.82.0040, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Horowitz at 212-466-5494.


Roger J. Silvestri

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