CLA-2-84:RR:NC:1:104 R01629
Mr. Michael E. Murphy
Baker & McKenzie LLP
815 Connecticut Avenue, N.W.
Washington, DC 20006
RE: The tariff classification of Boot Application Machines from the United Kingdom
Dear Mr. Murphy:
In your letter dated March 17, 2005 on behalf of Postsaver USA of Lebanon, Pennsylvania you requested a tariff classification ruling.
The Boot Application Machines, Models PS-1000 and PS-2000, are used to install Postsaver Boots onto the in-ground portion of wooden posts. Model 1000 has half the production capacity of the 2000. The boot is a non-toxic, environmentally friendly barrier designed to protect lumber used in below ground applications. The boot consists of a heavy-duty polyethylene sleeve that is completely coated on the inside with bitumen, a tar-like protective wood coating. The bitumen coating forms a protective seal on the wood while the exterior polyethylene sleeve also serves to protect the wood by providing a tough physical barrier that is impervious to wood-destroying organisms (termites, etc.) found in the soil. The machines’s ultimate purpose is to treat and preserve the wood.
The descriptive literature indicates that the first step of the process requires the operator to slip a boot onto the post prior to its insertion into the machine. The Boot Application Machine then spins the post while the quick response heat lamps cycle on. The heat shrinks the boot onto the post and melts the bituminous sealant. The machine then indexes the post to the pressing area where heavy-duty platens press the bitumen onto the surface of the wooden post. The sealant bonds with the wood and serves to continually treat the wood. Finally, the post is sent to the machine’s integrated stacker where it is automatically stacked and readied for shipment.
The applicable subheading for the Boot Application Machines will be 8479.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter: presses for the manufacture of particle board or fiber building board of wood or other ligneous materials and other machinery for treating wood or cork. The rate of duty will be free.
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