CLA-2-84:S:N:N1:105 848071
Mr. Gerhard Treiber
Alfred Treiber Holzwarenfabrik GmbH
Grenzhofer Weg 19
Heidelberg l, West Germany
RE: The tariff classification of starch trays from West Germany.
Dear Mr. Treiber:
In your letter dated December 12, 1989 you requested a
tariff classification ruling.
The starch trays are made of beech wood which has been dried
to the lowest possible degree of humidity so that they are able
to withstand temperatures up to l00 C. and varying moisture
conditions. The high temperatures and varying humidities are
encountered in the starch molding process.
The starch trays function as part of a continuous starch
molding plant. Starch molding plants or machines are used to
produce jelly beans, gum drops and other starch deposited sweets.
In one cycle through the molding machine, a tray which has
earlier passed through the machine and has been held in the
drying room for several hours or days is fed into the machine,
mechanically emptied and refilled with starch. The starch in the
tray is then pressed with a master die, which "prints"
impressions of the candy drop or other novelty to be molded into
the starch. The tray then continues to the depositor section of
the machine where the mold impressions are filled with liquid
confectionery. After depositing, the trays are stacked in a
magazine, which is then removed from the machine and placed in
the drying room, where it sets for several hours or days until
ready for emptying in another machine cycle.
The applicable subheading for the starch trays will be
8438.20.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for machinery for the manufacture of
confectionery, cocoa or chocolate. The rate of duty will be
3.5 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