CLA-2-85:RR:NC:N1:112 M86478

Gordon Van Sise
Import Manager,
Kamino International Transport, Inc.
D/b/a KAT Import Brokers
145th Ave. & Hook Creek Blvd.
Valley Stream, NY 11581

RE: The tariff classification of a physical vapor deposition machine from Germany

Dear Mr. Van Sise,

In your letter dated September 5, 2006, you requested a tariff classification ruling on behalf of Kennametal, Inc. of Weldon, North Carolina.

The item concerned is the Maxit PVD Arc Coating System MZR-323. It is a large industrial machine that transforms metal into a gas and then introduces the gaseous vapor onto various surfaces as a thin film coating.

The applicable classification subheading for the Maxit PVD Arc Coating System MZR-323 will be 8543.89.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere ... : Other machines and apparatus: Other: Physical vapor deposition apparatus: Other”. The rate of duty will be 2.5%.

Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule and the accompanying duty rates are provided on the World Wide Web at

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 8543.70.2000 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.

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 Richard Laman at 646-733-3017.


Robert B. Swierupski
National Commodity
Specialist Division