CLA-2-84:OT:RR:NC:N1:102
Mr. Michael S. Yarnall
Bartec Dispensing Inc. Technology Inc.
DBA Bdtronic
11130 East 56 Street
Tulsa, OK 74146-6713
RE: The tariff classification of a stator impregnation machine from Germany.
Dear Ms. Yarnall,
In your letter dated July 21, 2016 you requested a tariff classification ruling.
The Stator Impregnation Machine, model number B8300, is a fully integrated system that is shipped complete with all of its modules and in one piece at the time of importation. Based on the submitted descriptive literature, the B8300 Machine is an automatic machine that consists of hot air electrical ovens that coat stator and rotor wires used with electric motors. The B8300 pre-heats the stator or rotors using hot convection air. Polyester resin is then trickled into the gaps of the exposed wires, which is followed by a heating process that allows the items to gel and cure. The items then undergo a cooling process.
Electrical furnaces and ovens are specifically provided for in Heading 8514. As such, the applicable subheading for the Stator Impregnation Machine, model number B8300, will be 8514.30.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other industrial or laboratory electric resistance heated furnaces and ovens, other. The general rate of duty will be 1.3 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 https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division