CLA-2-84:S:N:N1:104©851513

Mr. Ben L. Irvin
Irvin & Ellis
601 Pennsylvania Avenue, N.W.
9th Floor
Washington, DC 20004

RE: The tariff classification of a planer and a molder from Yugoslavia.

Dear Mr. Irvin:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : April 10, 1990

ON BEHALF OF : LESTRO-Ledinek, Yugoslavia

DESCRIPTION OF MERCHANDISE : LESTRO ROTOLES - woodworking planer which planes wood through the use of planing plates. LESTRO SKOBLES - woodworking molder which molds or shapes wood pieces into contours. The machines are valued over U.S. $2,500 each. HTS PROVISION : 8465.92.0025

HTS SUBHEADING : Machine tools for working wood: Planing, milling or molding (by cutting) machines, other

RATE OF DUTY : 3%

DUTY CONCESSION : Articles classifiable under subheading 8465.92.0025, HTS, which are products of Yugoslavia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

A copy of this ruling 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 transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport