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NY J80058

February 3, 2003

CLA-2-84:RR:NC:MM:106 J80058


TARIFF NO.: 8419.89.9585

Mr. Bill Wratschko
Masterpiece International, Ltd.
580 South Douglas Street
El Segundo, CA 90245

RE: The tariff classification of a warm laminating system from Japan.

Dear Mr. Wratschko:

In your letter dated January 9, 2003, on behalf of Unichem Industries, Inc., you requested a tariff classification ruling. You submitted descriptive literature with your request.

The article in question, identified as the Nikkiso Warm Laminating System, performs the final lamination of ceramic sheets of a multilayer ceramic package. The system consists of a water tank, heaters, pressure tank, temperature and pressure controllers and various plumbing and electronics. Multilayer sheets of ceramic are placed in the pressure tank and as the water in the tank is heated, pumps increase the water pressure in the pressure tank. As the water pressure increases it exerts equal pressure on all sides of the ceramic package, pressing the layers of ceramic together into one package, resulting in uniform lamination.

In your request you indicate that the local Customs port suggests classification for the Nikkiso Warm Laminating System under subheading 8419.39.0080, Harmonized Tariff Schedule of the United States (HTS). We find, however, that this system performs no drying function, and as such, cannot be classified as above.

The applicable subheading for the warm laminating system will be 8419.89.9585, HTS, which provides for other 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, other than machinery or plant of a kind used for domestic purposes: other: other: other. The rate of duty will be 4.2 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 646-733-3013.


Robert B. Swierupski

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