NY 874120

MAY 26 1992


CLA-2-85:S:N:N1:105-874120

Mr. Gay Morgan
Tocco, Inc.
P.O. Box 447
Boaz, Al. 35957

RE: The tariff classification of hardening machines from Germany.

Dear Mr. Morgan:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : April 29, 1992

DESCRIPTION OF MERCHANDISE : Induction Hardening Machinery

HTS PROVISION : Other Industrial or Laboratory Induction or Dielectric Heating Equipment

HTS SUBHEADING : 8514.40.0000

RATE OF DUTY : 2.5 percent ad valorem

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