CLA-2-84:RR:NC:MA:104 A85940
Mr. Ted Hasegawa
Noritake Co., Inc.
75 Seaview Drive
Secaucus, N.J. 07094
RE: The tariff classification of roller hearth kilns from Japan.
Dear Mr. Hasegawa:
In your letter dated July 12, 1996 you requested a tariff
classification ruling.
The Noritake Roller Hearth Kilns (RHK) use many independent
ceramic rotating rollers to move the product to be fired through
the kiln. The inside of the kiln is made from refractories and
ceramic materials for high firing temperature. Noritake will
design the combustion system for fuels such as LPG or LNG,
including the type of gas burner. Electric kilns are also
available. These are resistance heated.
The applicable subheading for the gas Roller Hearth Kilns
will be 8417.80.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other industrial or laboratory
furnaces and ovens. The rate of duty will be 5 percent.
The applicable subheading for the electric Roller Hearth
Kilns will be 8514.10.0000 HTS, which provides for industrial or
laboratory electric furnaces and ovens: Resistance heated
furnaces and ovens. The rate of duty will be 1.5 percent.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
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 Robert
Losche at 212-466-5670.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division