CLA-2-84:S:N:N1:103 851848

Mr. Bruce Hedmann
Metaplast Ltd.
10300 Ryan Avenue
Dorval, Quebec, Canada H9P 2T7

RE: The tariff classification of an embossing machine from Canada

Dear Mr. Hedmann:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : April 12, 1990

DESCRIPTION OF MERCHANDISE : Model EMP 2-2 embossing machine, used to impart a grained finish onto the surface of extruded plastic profiles by means of rollers

HTS PROVISION : Calendering or other rolling machines for rubber and plastics

HTS SUBHEADING : 8420.10.9040

RATE OF DUTY : 3.7 percent ad valorem

DUTY CONCESSION : Goods classifiable under subheading 8420.10.9040, HTS, which have originated in the territory of Canada, will be entitled to a 2.2 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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