CLA-2-84:RR:NC:MM:106 B80716

Mr. Michael J. Murphy
E&B International, Inc.
P.O. Box 13126
Norfolk, VA 23506

RE: The tariff classification of hydraulic mine roof shield supports from Poland

Dear Mr. Murphy:

In your letter dated January 7, 1997 you requested a tariff classification ruling. Your request included descriptive literature and drawings. A response to you request was delayed pending advisory information from our headquarters office. We apologize for this delay.

Hydraulic mine roof shield supports are one of three machines that comprise a longwall mining system used in underground coal mining. The system consists of a cutting device which removes coal as it moves along the face of a coal deposit; a face conveyor, located beneath the cutting tool, which transports the coal as it is cut from the face; and an advancing mechanism and shield support which serves as a kind of platform for the cutter and conveyor. These shield supports are installed side by side along the face of an underground coal seam to form a continuous overhead canopy which cantilevers over the cutter and face conveyor. The supports prevent the mine roof from collapsing onto these machines as the coal ins removed. The supports also move the entire system forward.

A uniform and established practice exists with regard to this merchandise classifying it as other excavating, extracting or boring machinery. The applicable subheading for the mine roof shield supports will be 8430.50.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other self- propelled machinery for excavating earth,, minerals or ores. The duty rate will be 1 percent ad valorem.

Articles classifiable under subheading 8430.50.5000, HTS, which are products of Poland are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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 212-466-5668.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division