CLA-2-84:RR:NC:1:104 H88718

Ms. Sheilette Curry
American Emo Trans, Inc.
P.O. Box 19030
Charlotte, NC 28219

RE: The tariff classification of a laminating press for solid timber panels from Germany

Dear Ms. Curry:

In your letter dated February 12, 2002 on behalf of Michael Weinig, Inc. you requested a tariff classification ruling.

The “ProfiPress” laminating press produces edge glued solid timber panels. While the ProfiPress is based on a modular system and can be extended as required with additions such as feeders and saws, this ruling will address the classification of the standard unit only. The standard unit consists of an infeed station, a glue applicator, a lay-up station and a pressing and heating station. After the application head (extruder) has applied glue to the panels, the workpieces are assembled at the lay-up station. The feed plate transports the package into the pressing section. The counter pressure at the end of the press bed ensures pre-pressure during the infeed while pressure units from above keep the pressed boards flat during the loading sequence. A solid pusher plate raises from below and produces horizontal pressure on the package. Pressure is continuously applied during the heating period. Simultaneously, a new layer is being assembled at the lay-up station. At the end of the curing cycle, the pressure plate moves back into the lower position and the next layer is fed in.

The applicable subheading for the “ProfiPress” laminating press will be 8465.94.0035, Harmonized Tariff Schedule of the United States (HTS), which provides for Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials: Other: Bending or assembling machines…For woodworking: Other: Laminating machines. The rate of duty will be 2.9 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 646-733-3011.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division