Mr. David H. Yen
926 W. Maude Avenue
Sunnyvale, Ca. 94086
RE: The tariff classification of an insole manufacturing machine
(SP-300) from Taiwan.
Dear Mr. Yen:
In your letter dated March 14, 1990 you requested a tariff
The SP-300 machine is designed for use by podiatrists or
laboratory technicians to make insoles for patients with foot
problems. It will be used in conjunction with a Hewlett Packard
Scanner and an IBM-AT, neither of which will be imported. The
machine mills polyurethane and other plastics to conform to the
shape of patients' feet, which have previously been scanned.
The applicable subheading for the SP-300 machine will be
8477.80.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other machinery for working rubber or
plastics or for the manufacture of products from these materials.
The rate of duty will be 3.9 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
Jean F. Maguire
New York Seaport