CLA-2-84:S:N:N1:106 813854
Mr. Daniel J. Stone
Washington State University
Department of Food Science and Human Nutrition
Pullman, WA 99164-6376
RE: The tariff classification of a hulling device from Canada
Dear Mr. Stone:
In your letter dated August 10, 1995 you requested a tariff
classification ruling. Your included descriptive literature with
your request.
The equipment in question is a Tangential Abrasive De-
hulling Device (TADD). The TADD will be used in the United
States for a variety of research in the areas of cereal grain
chemistry and snack food research. It simulates certain
processes of a commercial mill and employs carefully controlled
abrasive hulling to allow for an exact percentage of hull removal
from various grains and legumes.
The applicable subheading for the hulling device will be
8437.80.0090, Harmonized Tariff Schedule of the United States
(HTS), which provides for other machinery used in the milling
industry or for the working of cereals or dried leguminous
vegetables. The general rate of duty will be 2.8 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