CLA-2-84:RR:NC:MM:106 H80089
Ms. Cindy Pitrat
Applied Films
9586 I-25 Frontage Road
Longmont, Colorado 80504
RE: The tariff classification of a web coating system for capacitor films from Germany.
Dear Ms. Pitrat:
In your letter dated March 15, 2001 you requested a tariff classification ruling. You submitted descriptive literature with your inquiry.
The article in question is a web coating system for capacitor films identified as the Multimet. The merchandise consists of roll-coating evaporation machines for use in the capacitor industry. This equipment uses thermal evaporation to deposit thin layers of metals or mixtures of metals onto rolls. You state that the system is specifically designed to handle very thin substrate materials required for the capacitor industry, at very high speeds. The substrates are supplied in roll form and are unwound, coated, and rewound under specific vacuum levels. You indicate that it is a modular unit which allows the deposition of mixed metals in series, for example, aluminum zinc, although other materials could be evaporated.
The applicable subheading for the web coating system for capacitor films will be 8419.89.9085, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, drying, evaporating..., other than machinery or plant of a kind used for domestic purposes: other: other: other: for other materials. The rate of duty will be 4.2 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
Patrick J. Wholey at 212-637-7036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division