NY 870999
FEB 25 1992
CLA-2-84:S:N:N1:105 870999
Ms. Sharon Lee Peerie
John A. Steer Inc.
Building 9, Suite 215
The Koger Center
Norfolk, VA 23502
RE: The tariff classification of a CWN-25 Spray Cabin from the
Netherlands
Dear Ms. Peerie:
In your letter dated January 27. 1992 on behalf of CWN
Midwest Sales & Service you requested a tariff classification
ruling.
Often referred to as a spray booth, the cabin does not
contain any spray equipment. It is an enclosure within which
hand-spraying of motor vehicles is performed. Incorporated
centrifugal fan and four dry filtering systems remove and trap
the paint fumes. The built-in heat system, which includes a
gas, oil or propane burner and 1.2 million BTU heat exchanger
warms incoming air during spraying and heat it up to 180 degrees
Fahrenheit during the drying and baking of the paint.
The CWN-25 cabin is constructed of prefabricated steel and
double walled panels and is executed in electro galvanized steel
plate, insulated with fireproof rockwool.
The applicable subheading for the CWN-25 Spray Cabin will be
8419.39.0080, Harmonized Tariff Schedule of the United States
(HTS), which provides for other machinery, plant or laboratory
equipment, 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.
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