CLA-2-84:RR:NC:MM:106 J85709
Ms. Naila Elfar
Corporation House Ltd.
275 Slater Street, Suite 2002
Ottawa, Ontario
Canada K1P5H9
RE: The tariff classification of the Sandvik cooling conveyor system from Canada.
Dear Ms. Elfar:
In your letter dated May 20, 2003, on behalf of Sandvik Process Systems, you requested a tariff classification ruling. You submitted descriptive literature with your request.
The product in question is a cooling and solidification system. In general terms, molten product, whether food or chemical products, is loaded onto the steel belt by means of a suitable feeding device. The heat released during cooling and solidification is eliminated through the belt. The underside of the belt is sprayed with water from spray nozzles to ensure uniform distribution and cooling. The cooling water is collected in bottom tanks and drained through an integrated collecting pipe. The cooled and solidified product is collected at the end of the conveyor.
The applicable subheading for the Sandvik cooling conveyor system will be 8419.89.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery, plant or equipment designed for cooling. The general rate of duty will be 4.2 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick J. Wholey at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division