CLA-2-84:RR:NC:MM:106 J87565
Mr. Anthony Wyche
Brown & Williamson Tobacco Corporation
401 South 4th Avenue
Louisville, Kentucky
RE: The tariff classification of an industrial screen for a tobacco impregnator.
Dear Mr. Wyche:
In your letter dated July 15, 2003 you requested a tariff classification ruling. You submitted photographs and a diagram with your request.
The articles in question are certain tobacco preparation machinery parts, identified as industrial screens for an impregnator unit. This stainless steel screen is part of a machine called an Impregnator. The Impregnator unit is used in a tobacco processing operation, where cut tobacco is placed in the Impregnator and CO2 in a liquid state is poured over the tobacco. The CO2 freezes the tobacco. The screen of the Impregnator is used to support and prevent the tobacco from coming out of the Impregnator, and also allows CO2 to pass over the tobacco. You indicate that the purpose of this tobacco processing operation is to expand the tobacco.
You suggest in your letter that the industrial screens should be classified in either 7314.39.0000, Harmonized Tariff Schedule of the United States (HTS), as a grill, or 8478.90.0000, HTS, as parts for tobacco preparation machinery. Classification is governed by the section and chapter notes of the HTS and the General Rules of Interpretation, taken in order. The classification of parts of machines is governed by operation of Section XVI, Note 2. This note states that unless an article is excluded by Section XVI, Note 1, it is to be classified according to the dictates of Note 2. Since the impregnator grill is not precluded by the note, Note 2 leads us to classify the article in either heading 8419 or heading 8478. Chapter 84, Note 2 tells us that if an article answers to a description in one or more of the headings of 8401 to 8424 and at the same time to one or more of the headings 8425 to 8480, it is to be classified under the appropriate heading of the former group and not the latter. Thus, these rules preclude classification in either 7314.39.0000, HTS or 8478.90.0000, HTS as you suggest.
The applicable subheading for the industrial screen for a tobacco impregnator will be 8419.90.9580, HTS, which provides for other parts of machinery, plant or laboratory equipment…for the treatment of materials by a process involving a change of temperature such as cooling, heating, etc. The general rate of duty will be 4 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