CLA-2-84:RR:NC:1:120 M83233

Mr. William Francis
Magic Customs Brokers
80 Everett Avenue
Chelsea, MA 02150

RE: The tariff classification of packaging machinery from Netherlands

Dear Mr. Francis:

In your letter dated May 10, 2006 you requested a tariff classification ruling on behalf of Robert Reiser and Company.

The four models of packaging machinery RE15, RE20, RE25, and RE30 imported are used to package snacks and ready-to-serve meals. All machines are electrical and made of stainless steel. They perform functions of forming, filling and sealing.

The RE15 is 930mm wide and 4000mm long. It is used to create form-fill-seal packages for use with rigid films and enables top web labeling applications.

The RE20 is 1070mm wide and 4000-6000mm long. It is used for different shape packages or rigid film applications.

The RE25 can be lengthened, components can be added and web widths can be changed as required. It creates shaped, rigid or sophisticated packaging.

The RE30 offers highest output and can produce most demanding package types. Lengths and widths are flexible as required.

The applicable subheading for the four models of packaging machinery will be 8422.30.9190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery for filling, closing, sealing, capsuling or labeling boxes, bags or similar containers: other. The rate of duty will be free.

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 http://www.usitc.gov/tata/hts/.

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 Denise Faingar at 646-733-3010.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division