CLA-2 CO:R:C:M 952998 DWS
Mr. Gerry O'Rourke
Yamato Scientific America, Inc.
33 Corporate Drive
Orangeburg, NY 10962
RE: Revocation of NY 874139; Laboratory Incubator; HQ 952810;
8514.30.00
Dear Mr. O'Rourke:
In a letter dated June 9, 1992 (NY 874139), you were advised
that the subject laboratory incubator would be classifiable under
subheading 8514.30.00, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for: "[i]ndustrial or laboratory
electric (including induction or dielectric) furnaces and ovens;
other industrial or laboratory induction or dielectric heating
equipment; parts thereof: [o]ther furnaces and ovens."
This is to notify you of a change in the classification of
the subject merchandise as a result of HQ 952810, a copy of which
is enclosed. The laboratory incubator is now classifiable under
subheading 8419.89.50, HTSUS, which provides for: "[m]achinery,
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
than machinery or plant of a kind used for domestic purposes;
instantaneous or storage water heaters, nonelectric; parts
thereof: [o]ther machinery, plant or equipment: [o]ther:
[o]ther." The general column one rate of duty is 4.2 percent ad
valorem.
Accordingly, we are revoking NY 874139 pursuant to 19 CFR
177.9(d)(1). This revocation will not be applied retroactively
to NY 874139 [19 CFR 177.9(d)(2)] and will not, therefore, affect
past transactions under that ruling. However, for the purposes
of future transactions in merchandise of this type, NY 874139
will not be valid precedent. We recognize that pending
transactions may be adversely affected by this revocation, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to it.
If such a situation arises, you may apply for relief from the
binding effects of this decision as may be warranted by the
circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division