CLA-2-84:RR:NC:1:104 C86785

Mr. J.J. Mokarzel
M-T System
13 Lower Falls Road
Falmouth, ME 04105

RE: The tariff classification of a drying cabinet from Sweden

Dear Mr. Mokarzel:

In your letter dated April 14, 1998 you requested a tariff classification ruling.

The Nimo-ETS-600 Drying Cabinet is designed to dry textile articles. The unit has a capacity of 3.5 kg of dry clothes. It is a closed cabinet with circulating hot air that has a temperature range of 30oC - 45oC. The interior of the cabinet features rods positioned at various heights for hanging clothes, towels, etc. The unit's dimensions are 1715 mm x 610 mm x 595 mm and it weighs 56 kg.

The applicable subheading for the Nimo-ETS-600 Drying Cabinet will be 8451.21.0090, Harmonized Tariff Schedule of the United States (HTS), 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 ...; parts thereof: Drying machines: Each of a dry linen capacity not exceeding 10 kg...Other. The rate of duty will be 3.7 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 Robert Losche at 212-466-5670.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division