CLA-2-84:S:N:N1:105 883163
Ms. Arlene Carsten
A.J. Carsten Company, Ltd.
9845 Malaspina Road, C-13
Powell River, B.C. V8A 4Z3, Canada
RE: The tariff classification of tape casting machines and
furnaces and ovens from Canada
Dear Ms. Carsten:
In your letter dated February 19, 1993 you requested a
tariff classification ruling.
You inquire about: a dielectric tape casting machine,
endless belt: alumina casting machines in 40 and 60 feet lengths;
an electric, three-zone ceramic muffle belt furnace; a 12 x 5
high temperature pusher kiln; a calcining, three-zone pusher
kiln; Model B infrared solder conveyor oven; and a large volume,
forced air recirculated bake-out and bisque firing conveyor oven.
In spite of their name, the casting machines are essentially
electric ovens. Ceramic slurry is pressure fed from a pressure
vessel into a hopper immediately adjacent to the machine's doctor
blade assembly, which is adjustable to within 0.0001 inch of
dried tape thickness. A 10-inch wide carbon steel belt carries
the slurry into the oven chamber which is constructed of double-
walled, fiberglass-insulated sheetmetal. The tape is baked at
300 degrees F. by reflecting infrared heaters located above the
belt.
The three-zones of the ceramic muffle belt furnace provide a
total heated length of 54 inches for firing capacitor chip
terminations. It is heated by electric resistance and has a
maximum operating temperature of 1200 degrees C. The 12 x 5 high
temperature pusher kiln has a maximum operating temperature in
the high heat zones of 1650 degrees C., while the calcining,
three-zone pusher kiln's maximum temperature is 1430 C. Both are
heated by electric resistance. Model B solder conveyor oven is
infrared heated and has a maximum operating temperature of 550
C., while the bake-out and bisque firing conveyor oven is
resistance heated and has a maximum operating temperature of 370
C.
The applicable subheading for the casting machines and the
Model B solder conveyor oven will be 8514.30.0080, Harmonized
Tariff Schedule of the United States (HTS), which provides for
other industrial electric furnaces and ovens. The applicable
subheading for the remaining items will be 8514.10.0000, which
provides for industrial electric furnaces and ovens, resistance
heated. For both subheadings the rate of duty will be 2.5
percent ad valorem.
Goods classifiable under subheadings 8514.30.0080 and
8514.10.0000,HTS, which have originated in the territory of
Canada, will be entitled to a free rate of duty under the
United States-Canada Free Trade Agreement (FTA) upon compliance
with all applicable regulations.
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