CLA-2-84:OT:RR:NC:1:104
Ms. Meyer
Venable® LLP
575 Seventh Street NW
Washington, DC 20004
RE: The tariff classification of extruders from Italy
Dear Ms. Meyer:
In your letter dated March 8, 2010 on behalf of The Goodyear Tire & Rubber Company, you requested a tariff classification ruling.
The extruders are to be used in “green tire” manufacturing. They will be used to process and masticate rubber. Of a “single screw” design, they are controlled by a programmable logic controller (“PLC”). The extruders in question are a component of a “green tire” assembly and storage manufacturing system. Due to the nature of the system, i.e., the size, multiple shipments over an extended period of time will be required. The extruders will be shipped separately to be reassembled in the United States with the balance of the components. You state that your request is intended to apply only to the extruders referred to on the submitted packing list as “Alpha #s 1-7” extruders, i.e., models Extruder 120, Extruder 150 and Extruder 200. As such, this ruling addresses only the classification of the cited extruders. Thus, in their “condition as imported”, the extruders will be classified in their respective provision.
In your letter, you make comparisons to the equipment described in subheading 9902.84.85, Harmonized Tariff Schedule of the United States (HTSUS), which provided for extruders to be used in production of radial tires designed for off-the-highway use with a rim measuring 63.5 cm or more in diameter (provided for in subheading 4011.20.10, 4011.61.00, 4011.62.00, 4011.63.00, 4011.69.00, 4011.92.00, 4011.94.40, or 4011.99.45), numerically controlled, and parts thereof (provided for in subheading 8477.20.00 or 8477.90.85). Any discussion of subheading 9902.84.85, HTSUS, is moot as at this point the provision has expired.
The applicable subheading for the “Alpha #s 1-7” extruders, i.e., models Extruder 120, Extruder 150 and Extruder 200 will be 8477.20.0005, HTSUS, which provides for Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this chapter; parts thereof: Extruders … Of a type used for processing rubber or other thermosetting materials: Single screw. The rate of duty will be 3.1 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