CLA-2-84:S:N:N1:103 850665
Mr. Scott A. Cohn
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, N.Y. 10017
RE: The tariff classification of a coating machine and die
coating head from Japan
Dear Mr. Cohn:
In your letter dated March 15, 1990 on behalf of Kao
Infosystems Company you requested a tariff classification ruling.
The coating machine, product number K-200, applies a
solvent-based magnetic coating onto a continuous plastic sheet
which is fed through the machine. It incorporates a multi-zone
dryer which removes the solvent, thus leaving a thin film of
magnetic particles on the plastic sheet, as well as unwinding and
rewinding stations for the rolls of continuous plastic material.
The electrical operator control panels will be imported together
with the coater. We understand that this coater does not
function by means of a spraying action. A small laboratory
version of the coater, product number ZL-883, used for testing
purposes, will also be imported. The K-201 die coating head,
imported separately, will be used as an alternative coating head
in the coating machine. It hydraulically spreads the magnetic
coating onto the plastic substrate.
The applicable subheading for the K-200 coating machine,
imported together with its control panels, and for the ZL-883
laboratory coater will be 8479.89.9090, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
machines and mechanical appliances having individual functions,
not specified or included elsewhere in this chapter. The rate of
duty will be 3.7 percent ad valorem.
The applicable subheading for the K-201 die coating head
will be 8479.90.8090, HTS, which provides for other parts of
machines and mechanical appliances having individual functions,
not specified or included elsewhere in this chapter. The rate of
duty will also be 3.7 percent ad valorem.
Importation of these items will not require a visa, nor are
they subject to any voluntary restraint agreement.
Your inquiry does not provide enough information for us to
give a classification ruling on the ZL-200 coating thickness
meter. Your request for a classification ruling on this item
should include the following:
1. Descriptive brochure, if available;
2. An explanation as to how the instrument performs its
measurements;
3. A statement as to whether optical elements are contained
in the instrument and, if so, what they are;
4. A statement as to the light source used by the
instrument, and whether the instrument contains a laser.
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