CLA-2-84:RR:NC:1:103 H89507
Ms. Lisa Castillo-Santiago
Albatrans, Inc.
149-10 183rd Street
Jamaica, NY 11413
RE: The tariff classification of tablet presses from Italy
Dear Ms. Castillo-Santiago:
In your letter on behalf of IMA Corporation which was received on March 18,2002 you requested a tariff classification ruling.
The Comprima 250 and Comprima 300 tablet presses are used to produce tablets, pills, or similar pharmaceutical products from bulk powders. The Comprima 250 basically consists of 30 pressing stations, each of which incorporates upper and lower punches and a die, an automatic cleaning system, and a programmable logic controller. The powder is fed into the dies by centrifugal force and is then compressed from both sides by means of direct mechanical compression exerted by the punches. The machine generates a maximum force of 80 Kn, and can produce up to 250,000 tablets per hour. The Comprima 300 is similar in construction and operation, but features 36 pressing stations capable of producing up to 300,000 tablets per hour.
In your letter you suggested that these tablet presses should be classified in subheading 8422.30.9190, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery for filling, closing, sealing, capsuling or labeling boxes, bags or similar containers: other. However, the tablet press does not actually place the tablets in a box, bag or similar type of packaging container. Rather, it makes the tablet by placing the loose powder in a die and subjecting the powder to compression in order to solidify it. The tablets are then transferred to other machines for packaging. Accordingly, the tablet press cannot be classified in subheading 8422.30.9190, HTS.
The applicable subheading for the Comprima 250 and Comprima 300 tablet presses will be 8479.89.9897, HTS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 percent ad valorem.
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 Alan Horowitz at 646-733-3010.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division