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NY C81871

December 3, 1997

CLA-2-84:RR:NC:1:103 C81871


TARIFF NO.: 8477.80.0000

Mr. Hans Wenzel
Anatomic Concepts, Inc.
1851 Delilah Street
Corona, CA 91719

RE: The tariff classification of a foam profiling machine from Germany

Dear Mr. Wenzel:

In your letter dated Nov. 14, 1997 you requested a tariff classification ruling.

With your inquiry you submitted literature describing the Baumer model EP profiling machine. This machine is used to cut soft polyurethane, polyethylene, PVC and similar foam materials in order to produce eggcrate style foam mattresses. It utilizes an endless bandknife to cut a block of foam to the desired thickness and a series of profile knives mounted on a roller to produce the desired pattern of peaks and valleys on one side of the foam. A control panel incorporating an LCD display ensures that the cutters are properly positioned. The machine is available in three versions which are capable of working foam blocks in widths of 47 inches, 63 inches, and 86 inches respectively.

The applicable subheading for the Baumer model EP profiling machine will be 8477.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere (in chapter 84): other machinery. The rate of duty will be 3.4 percent ad valorem.

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

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