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NY C82409

December 11, 1997

CLA-2-84:RR:NC:1:106 C82409


TARIFF NO.: 8419.90.8080

Mrs. Naila Elfar
Corporation House Ltd.
60 Queen Street, 14th Floor
Ottawa, Ontario
Canada K1P5Y7

RE: The tariff classification of the Rotoform from Canada.

Dear Mrs. Elfar:

In your letter dated December 1, 1997, on behalf of Sandvik Process Systems, you requested a tariff classification ruling. You submitted descriptive literature with your request.

The article in question is the Sandvik Rotoform, used as part of Sandvik's cooling conveyor system. It is designed to produce perfectly formed pastilles from any homogeneous liquid or paste. It is used extensively in the food and chemical industries and is applied in various applications including chewing gum base, chocolate, plastics, pharmaceuticals and others.

The Rotoform is the "dropformer" component of a cooling conveyor system. It has no mechanical components and merely deposits whatever substance is being formed through the holes arranged across its surface. It is used solely with the cooling conveyor and is an integral component part of the system without which the cooling conveyor could not operate.

The applicable subheading for the Rotoform will be 8419.90.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of machinery, plant or laboratory equipment... for the treatment of materials by a process involving a change of temperature such as cooling, heating, etc. The rate of duty will be 4.1 percent ad valorem. As of January 1, 1998, the rate of duty will be 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 Patrick J. Wholey at 212-466-5668.


Robert B. Swierupski

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