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NY F89267

July 27, 2000

CLA-2-84:RR:NC:1:103 F89267


TARIFF NO.: 8419.89.9080; 8477.59.8000; 8477.80.0000

Mr. Joseph M. Pattok
J.M. Pattok & Associates
821 Concord Road
Tallahassee, FL 32308

RE: The tariff classification of EPS processing machinery from Korea

Dear Mr. Pattok:

In your letter dated June 26, 2000 on behalf of Metals USA you requested a tariff classification ruling.

With your inquiry you submitted schematic drawings and written descriptions of various machinery used in processing expanded polystyrene (EPS). The particular goods your client is concerned about are:

1. DKF-3600SP pressurized pre-expander – EPS beads are continuously metered into the pre-expander at a predetermined rate, typically about 3000 pounds per hour. In the unit they are mixed with steam at a temperature of approximately 220 degrees Fahrenheit. This causes a blowing agent contained within the beads to vaporize, expanding the beads to the density required for subsequent molding. The amount of expansion is regulated by controlling the steam pressure, temperature and feed rate.

2. DKB-426VS reducing blockmold machine – after the expanded beads have cooled and stabilized, they are transferred by means of a pneumatic conveyor to the blockmolding machine. Once in this machine, which consists of a large rectangular cavity with laser slit steam plates, a mold closing mechanism, a bead filling system, and a programmable logic controller, steam is injected through the slits and into the cavity. The steam causes the beads to further expand and fuse together into a solid block-shaped mass.

3. DKC-426 cutting line – this machine, which basically consists of a conveyor and a series of electrically heated vertical and horizontal wires, slices the block to the desired thickness, width and length after the block has sufficiently cooled.

The applicable subheading for the pressurized pre-expander will be 8419.89.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery, plant, or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling: other machinery, plant or equipment: other: other: other: for rubber and plastics. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the blockmolding machine will be 8477.59.8000, 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 for molding or otherwise forming: other: other. The rate of duty will be 3.1 percent ad valorem.

Finally, the applicable subheading for the cutting line will be 8477.80.0000, 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 again be 3.1 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 212-637-7027.


Robert B. Swierupski

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