NY 855272
SEP 06 1990
CLA-2-84:S:N:N1:105 855272
8431.39.0010
Ms. Alison Leavitt
Chase Leavitt CHB, Inc.
Ten Dana Street
Portland, ME 04112
RE: The tariff classification of footwear making machinery from
Italy.
Dear Ms. Leavitt:
In your letter dated August 6, 1990, on behalf of The
Buschman Company, you requested a tariff classification ruling.
Your client intends to import the following machines and
parts: Article 101 - Contact Conveyor; Article 231/44 - Gas
Suction Tunnel; Article 230 - Two-meter tunnel with hot air
circulation; Article 232 - Two-meter tunnel with warm air
circulation; Article 236 - Two-meter infrared ray tunnel;
Articles 132/A-B-C, 134/A-B-C, 152/A-B-C and 157/A-B-C - trolleys
for conveyors.
The contact conveyor carries the shoes in process from
station to station. The gas suction tunnel dries the shoes after
the soles have been glued on. Tunnels 230, 232 and 236 heat the
glue in order to reactivate its tackiness prior to sole
attachment. The trolleys attach to the conveyor trucks. Each
trolley transports two pairs of lasts and shoe components.
The applicable subheading for the Article 101 - Contact
Conveyor will be 8428.39.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for other continuous-action
elevators and conveyors, for goods or materials: other. The rate
of duty will be 2 percent ad valorem.
The applicable subheading for Article 231/44 - Gas Suction
Tunnel will be 8419.39.0080, HTS, which provides for machinery,
plant or laboratory equipment, whether or not electrically
heated, for the treatment of materials by a process involving a
change of temperature: other dryers. The rate of duty will be
4.2 percent ad valorem.
For heating tunnels 230, 232 and 236, the applicable
subheading will be 8419.89.5075, HTS, which provides for other
machinery, plant or laboratory equipment, whether or not
electrically heated, for the treatment of materials by a process
involving a change of temperature. The rate of duty will be 4.2
percent ad valorem.
The applicable subheading for the conveyor trolleys:
Articles 132/A-B-B, 134/A-B-C, 152/A-B-C and 157/A-B-C is
8431.39.0010, HTS, which provides for other parts of machinery of
heading 8428. The rate of duty will be 2 percent ad valorem.
You expressed the opinion that all these items should be
classified under subheading 8453.20.0000, which provides for
machinery for making or repairing footwear. This provision is
free of duty. By operation of Chapter 84 Note 2, however, the
gas suction tunnel and the three heating tunnels are
classifiable under heading 8419 rather than 8453. The conveyor
is class- ifiable under heading 8428 rather than 8453 in accord
with General Rule for Interpretation of the Harmonized System
3(a).
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