CLA-2-85:RR:NC:1:104 K82793
Mrs. Arlene Carsten
Carsten Systems and Machine, Ltd.
RR#2 Malaspina Road, C-71
Powell River, BC. V8A 4Z3, Canada
RE: The tariff classification of tape casting machines and furnaces and ovens from Canada.
Dear Mrs. Carsten:
This letter corrects a typographical error in the letter you originally received in 1993, NY ruling 883163. The original letter is reproduced below with the correction. The second HTS tariff number in the heading of the letter was incorrectly shown as 8514.20.0000. It should have been 8514.30.0080.
In your letter dated February 19, 1993 you requested a tariff classification ruling.
You inquire about: a dielectric tape casting machine,
endless belt: alumina casting machines in 40 and 60 feet lengths; an electric, three-zone ceramic muffle belt furnace; a 12 x 5 high temperature pusher kiln; a calcining, three-zone pusher kiln; Model B infrared solder conveyor oven; and a large volume,forced air recirculated bake-out and bisque firing conveyor oven.
In spite of their name, the casting machines are essentially electric ovens. Ceramic slurry is pressure fed from a pressure vessel into a hopper immediately adjacent to the machine's doctor blade assembly, which is adjustable to within 0.0001 inch of dried tape thickness. A 10-inch wide carbon steel belt carries the slurry into the oven chamber which is constructed of double-walled, fiberglass-insulated sheetmetal. The tape is baked at 300 degrees F. by reflecting infrared heaters located above the belt.
The three-zones of the ceramic muffle belt furnace provide a total heated length of 54 inches for firing capacitor chip terminations. It is heated by electric resistance and has a maximum operating temperature of 1200 degrees C. The 12 x 5 high temperature pusher kiln has a maximum operating temperature in the high heat zones of 1650 degrees C., while the calcining, three-zone pusher kiln's maximum temperature is 1430 C. Both are heated by electric resistance. Model B solder conveyor oven is infrared heated and has a maximum operating temperature of 550 C., while the bake-out and bisque firing conveyor oven is resistance heated and has a maximum operating temperature of 370 C.
The applicable subheading for the casting machines and the Model B solder conveyor oven will be 8514.30.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other industrial electric furnaces and ovens. The applicable subheading for the remaining items will be 8514.10.0000, which provides for industrial electric furnaces and ovens, resistance heated. For both subheadings the rate of duty will be 2.5 percent ad valorem.
Goods classifiable under subheadings 8514.30.0080 and
8514.10.0000,HTS, which have originated in the territory of
Canada, will be entitled to a free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.
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 Robert Losche at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division