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NY B81511

February 18, 1997

CLA-2-84:RR:NC:1:103 B81511


TARIFF NO.: 8474.39.0000

Ms. Tina Jacobsen
Geo. S. Bush & Co., Inc.
PO Box 8829
Portland, OR 97208-8829

RE: The tariff classification of a sand mixing machine from England

Dear Ms. Jacobsen:

In a letter on behalf of Dependable Foundry which we received on January 24, 1997 you requested a tariff classification ruling.

The model 2000 Shell Coater is used in the preparation of sand molds in metal foundries. It is designed to mix sand with a resin material in order to evenly coat the grains of sand, and break apart any agglomerations which may occur into free-flowing sand grains. The unit basically consists of a sand fluidizing bed, an "S" type batch mixer, a disintegrator trough, a vibratory screen, a cooler, and a control cabinet. The sand is initially fluidized by means of the upward passage of air through a metal plate. The sand then enters the batch mixer, where resin mixing and coating occurs. The disintegrator trough utilizes a screw agitator to assist in breaking apart any lumps of sand. The sand is discharged via a bifurcated chute onto a vibratory screen or, if rejected, into a waste container. The two-deck vibrating screen utilizes a 0.8 millimeter wire cloth to sieve the sand and complete the breakdown of any agglomerates. The control cabinet incorporates all controls needed for automatic or manual operation of the machine. Depending on the grade of sand and the nature of the resin, the model 2000 Shell Coater can achieve an output of two tons per hour.

The applicable subheading for the model 2000 Shell Coater will be 8474.39.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery for sorting, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form: mixing or kneading machines: other. The rate of duty will be 1.2 percent ad valorem.

In your letter you stated that the model 2000 will be used in a sand reclamation system, along with a calcifier furnace and a cooler/classifier of United States origin, which your client will offer for sale in Canada and Mexico. You claimed that, by combining it with the other two units, the model 2000 undergoes a tariff shift such that the entire system, including the shell coater, should be considered a product of the United States.

The determination as to whether a tariff shift has occurred is predicated on the classification of the system upon entry into Canada or Mexico, and thus we are unable to provide you with a ruling on this matter. We suggest you contact the appropriate Canadian or Mexican authority for advice on this matter.

You also asked about country of origin marking for the model 2000 Shell Coater. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Accordingly, unless excepted, upon importation into the United States the Shell Coater (or its container) should be marked "Made in England" or its equivalent. Again, any questions regarding the marking of the system on importation into Canada or Mexico should be addressed to the proper office in that country.

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.


Robert B. Swierupski
Chief, Metals & Machinery Branch

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