NY 870307
Jan. 24, 1992
CLA-2-84:S:N:N1:103 870307
Ms. Stella A. Alber
American Overseas Air Freight, Inc.
11034 South La Cienega Boulevard
Inglewood, CA 90304-1198
RE: The tariff classification of a concrete casting machine from
Germany
Dear Ms. Alber:
In your letter dated December 30, 1991 on behalf of Gruber
International you requested a tariff classification ruling.
The Respecta polymer concrete machine is used for the
continuous mixing and extruding of polymer concrete, fast curing
cement mortars and artificial stone. Various combinations of
aggregates (gravel, sand, and other natural stones, or recycled
plaster, plastic or glass materials), pigments and binders are
placed in the machine's hopper. Special options allow
reinforcing materials, such as steel, glass, or textile fibers,
to also be mixed into the mortar compound. A continuous quantity
of concrete, mortar or artificial stone is then extruded from a
central spout. This material can be used to fill molds in order
to form various concrete products such as tunnel drainage
channels, wall and floor tiles, and many types of sanitary ware.
The applicable subheading for the Respecta polymer concrete
machine will be 8474.80.0010, Harmonized Tariff Schedule of the
United States (HTS), which provides for other machinery for
agglomerating, shaping or molding...: designed for use with
ceramic paste, unhardened cements and plastering materials. The
rate of duty will be 2.9 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