CLA-2-84:OT:RR:NC:1:104
Mr. Ray Reynolds
Lee Hardeman Customs Broker, Inc.
5673 Old Dixie Hwy.
Suite 155
Forest Park, GA 30297
RE: The tariff classification of a wringing machine from China
Dear Mr. Reynolds:
In your letter dated September 11, 2007 on behalf of Steadman and Associates, Inc. you requested a tariff classification ruling.
The X-TRACT-R is used to extract water and other fluids from pliable materials. While the device can work on textile car mats, cellular plastic sponges and leather chamois, you state that the X-TRACT-R works primarily on textile towels and rags. The material is forced through tightly positioned rollers via the hand cranking motion of the operator. The X-TRACT-R is intended for use by homeowners. In your letter, you describe two methods of shipping, i.e., (1) a complete X-TRACT-R imported in an unassembled state and (2) separately imported steel cored rubber rollers.
The applicable subheading for the complete X-TRACT-R will be 8451.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics; parts thereof: Other machinery. The rate of duty will be 3.5 percent ad valorum.
The applicable subheading for the separately imported rollers will be 8451.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying,…; parts thereof: Parts: Other…Of machines for washing, dry-cleaning, ironing, pressing or drying made up textile articles or of other household or laundry type machines. The rate of duty will be 3.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patricia O’Donnell at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division