CLA-2-84:S:N:N1:104 810168

Mr. Ray Peltier
A.N. Deringer, Inc.
P.O. Box 510
200 International Blvd.
Sweetgrass, MT 59484

RE: The tariff classification of an industrial carpet/upholstery cleaning machine from Canada

Dear Mr. Peltier:

In your letter dated April 29, 1995, you requested a tariff classification ruling on behalf of Esteam Manufacturing of Canada.

The VIPER industrial carpet/upholstery cleaning machine features a 100 psi demand diaphragm pump and a 3 stage vacuum motor producing 120" of water lift. The unit has a 18 litre (5 U.S. gal) lift out recovery tank. Additional features include top mounted hose connections and a rotomolded polyethylene construction. Specifications are as follows: height - 27", width - 15.5", length - 21" and weight - 53 lbs..

The applicable subheading for the VIPER industrial carpet/upholstery cleaning machine will be 8451.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Machines (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 and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics; parts thereof: Other machinery. The general rate of duty will be 4.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport