NY 851849
May 01 1990
CLA-2-84:S:N:N1:110 851849
Mr. Bruce Hedmann
Metaplast Ltd.
10300 Ryan Avenue
Dorval, Quebec, Canada H9P 2T7
RE: The tariff classification of a drying cabinet from Canada.
Dear Mr. Hedmann:
In your letter dated April 12, 1990, you requested a tariff
classification ruling.
The item in question is a model RDC 400 drying cabinet which
is a machine used for edge band extrusion. The drying cabinet
consists of a cabinet 48-inches long by 54-inches wide by 72-
inches high, with 20-rolls for drying dwell time, and it also
includes air circulation fans and exhaust connection.
Drying cabinet RDC 400 is primarily a closed cabinet with
hot air circulated inside by means of fans, to dry the chemical
application on the surface of the plastic shape or profile. The
temperature is controlled between 100-degrees to 180-degrees
fahrenheit. This drying cabinet is usually what allows the
extruded plastic material to be dried or finished with the
desired cosmetic appearance. The operation of the extruder is
not dependent on the drying cabinet.
The applicable subheading for the model RDC 400 drying
cabinet will be 8419.39.0080, Harmonized Tariff Schedule of the
United States (HTS), which provides for other drying machinery,
plant or laboratory equipment for the treatment of materials by a
process involving a change in temperature such as drying. The
duty rate will be 4.2 percent ad valorem.
Goods classifiable under subheading 8419.39.0080, HTS, which
have originated in the territory of Canada, will be entitled to a
2.5 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
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
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport