CLA-2-90:RR:NC:MM:114 G88611
Mr. Bill Julich
Delmar International
147-55 175th Street
Jamaica, New York 11434
RE: The tariff classification of plate processor and parts from the United Kingdom
Dear Mr. Julich:
In your letter dated March 23, 2001, on behalf of Technigraph, Inc., you requested a tariff classification ruling on a plate processor and parts from the United Kingdom. The Operator Guide for the Enco NPX32 Plate Processor was submitted with your ruling request.
The guide submitted with your ruling request indicates that the Enco NPX32 Plate Processor has been designed for processing one sided Agfa negative or positive plates, using Agfa developer and finisher. The plate processor automatically develops, rinses, finishes and dries single sided Agfa negative or positive plates. The processing begins when a plate passes over a sensor on the input table, and is inserted into the nip rollers of the developer section. The plate is carried through the rinsing, finishing and drying sections, and is deposited onto the delivery table ready for press. A re-entry section provides separate rinsing, finishing and drying.
The Enco NPX32 Plate Processor will be classified as indicated in your letter. The parts, when imported separately, will be classified as indicated in your letter, subject to note 2(a) of chapter 90. Note 2(a) of chapter 90 concerns the tariff classification of parts and accessories for the machines, apparatus, instruments or articles of this chapter. Note 2(a) states that “parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 (other than heading 8485, 8548 or 9033) are in all cases to be classified in their respective headings.”
The applicable subheading for the Enco NPX32 Plate Processor will be 9010.50.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projection or drawing of circuit patterns on sensitized semiconductor materials), not specified or included elsewhere in this chapter; negatoscopes; projection screens; parts and accessories thereof; other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes; other. The rate of duty will be free.
The applicable subheading for parts of the Enco NPX32 Plate Processor, when imported separately, will be 9010.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projection or drawing of circuit patterns on sensitized semiconductor materials), not specified or included elsewhere in this chapter; negatoscopes; projection screens; parts and accessories thereof; parts and accessories; other; other. The rate of duty will be 2.9 percent ad valorem.
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 Barbara Kiefer at 212-637-7058.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division