NY 857626

NOV 06 1990


CLA-2-84:S:N:N1:104 857626

Mr. James R. Fuller
Steadfast Corporation
229 Marginal Street
Chelsea, Massachusetts 02150

RE: The tariff classification of plasma cutting machines from Bulgaria.

Dear Mr. Fuller:

In your letter dated October 29, 1990 you requested a tariff classification ruling. The brochure indicates that the ISA-G-3 Mini Plasma Cut plasma cutting machine is designed for manual and mechanized cutting of metal sheets ranging in thickness from 0.5 to 4 mm. The unit is portable (weighs 46 kg) and requires only the addition of a compressed air source to operate.

The applicable subheading for the ISA-G-3 Mini Plasma Cut will be 8456.90.1080, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for working metal by removal of material, by electro-chemical, electron beam, ionic beam or plasma arc process. The rate of duty will be 30 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 transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport