CLA-2-84:S:N:N1:103 878579

Mr. Mathews C. Herring
Philip Morris USA Inc.
P.O. Box 26603
Richmond, VA 23261

RE: The tariff classification of a tray filler and tray unloader from Germany

Dear Mr. Herring:

In your letter dated September 14, 1992 you requested a tariff classification ruling.

The Korber HCF-80 tray filler machine is used to place cigarettes, filter rods, or cigarette tubes into trays or dispatch cartons. It features a buffer capable of holding 10 filled and 10 empty trays. An empty tray is transported from the empty tray station at the rear of the machine to a position above the hopper. The shut-off device then opens and the cigarettes, filter rods, or tubes slide from the hopper through the shut-off and into the slowly descending tray. When the tray has been filled the shut-off closes and the filled tray is carried away to the full tray station.

The Magomat-80 tray unloader machine is used to transport and empty the filled trays into the hopper of a cigarette packaging machine. It incorporates a lifting mechanism to transport filled trays to a turning mechanism. Once the previous tray has been emptied, the turning mechanism inverts the tray over the packaging machine's hopper, thus discharging the cigarettes or filter rods. At the same time the previous tray, now empty, is lowered and conveyed to the empty tray station and the next full tray is collected.

The tray filler and tray unloader machines are linked together in a cigarette production line to form what is referred to as the Comflex System. They are placed between a cigarette making machine and a cigarette packaging machine and serve to maintain the output of the production line. The HCF-80 enables the cigarette machine to continue operating while the cigarette packer is temporarily stopped, while the Magomat-80 enables the cigarette packer to continue at full speed when the cigarette maker is temporarily unavailable. The applicable subheading for the HCF-80 tray filler machine, whether imported separately or together with the tray unloader, will be 8422.30.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery for filling, closing, sealing, capsuling or labeling bottles, cans or similar containers: machines for filling whether or not capable of performing other operations: other. The rate of duty will be 3.6 percent ad valorem.

The applicable subheading for the Magomat-80 tray unloader machine, whether imported separately or together with the tray filler, will be 8428.90.0090, HTS, which provides for other lifting, handling, loading or unloading machinery: other machinery: other: other. The rate of duty will be 2 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport