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

Mr. David King
Marchant Schmidt, Inc.
24 West Larsen
Fond du Lac, WI 54935

RE: The tariff classification of a dust collection machine from United Kingdom

Dear Mr. King:

In your letter dated February 4, 2010 you requested a tariff classification ruling.

The merchandise under consideration is a standalone dust collection machine, model SDC 1300. It is made of stainless steel and weighs approximately 800 lbs. The portable machine measures 84 inches in height by 48 inches in width by 94 inches in length. The SDC 1300 uses nozzles to collect dust, and is imported with seven filter bags and a stainless steel cage to keep the bags taut as air flows through it. It is designed, advertised and sold to collect dust particles from the air, and is of the class or kind principally used to filter or collect dust. The applicable subheading for the dust collection machine, model SDC 1300 will be 8421.39.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Dust collection and air purification equipment: 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