CLA-2-84:S:N:N1:105 861416
Mr. Steven Schwartz
I-85 & Bryant Rd.
P.O. Box 2627
Spartanburg, S.C. 29304/2627
RE: The tariff classification of drying oven systems from
Germany.
Dear Mr. Schwartz:
In your letter dated March 6, 1991 you requested a tariff
classification ruling.
The gas fired drying oven systems are used to dry metal
sheets after lithographic printing and/or coating with lacquer.
They will be imported with and without material handling
machinery, which consists of sheet loaders, sheet stackers and
pile turners.
The applicable subheading for the drying oven systems with
or without the material handling machinery will be 8417.80.0000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other industrial or laboratory furnaces and ovens,
including incinerators, nonelectric, and parts thereof. The rate
of duty will be 5.7 percent ad vaolrem. Special Summary Steel
Invoices are not required for the steel structures that support
the systems.
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