CLA-2-84:OT:RR:NC:N1:103
Isaura Piedra Angulo
Matthews International Costa Rica SRL
Multitenant #7 y #8 Zona Franca La Lima Cartago 103106 Costa Rica
RE: The tariff classification of a convection dryer from Costa Rica
Dear Ms. Piedra Angulo:
In your letter dated October 14, 2024, you requested a tariff classification ruling.
The merchandise under consideration is referred to as the SpeedStar Easy Clean II convection dryer, a machine designed to evaporate volatile components from coatings that have been applied to wood, plastic, or paper web material. The dryer system weighs 16,000 kilograms and has overall dimensions of 10.5 meters by 3 meters by 2 meters (L x W x H). Inside the system is a tunnel (running longitudinally along the unit) surrounded by various mechanical assemblies, electrical devices, sensors, and ducting.
The tunnel has two heating sections, each measuring approximately 5.1 meters in length. Each section is equipped with its own air circulation system with a centrally arranged fan that recirculates air passing through an electric heater. The air is redistributed along the tunnel to uniformly dry the coated material. According to your submission, the heating sections are typically set between 50 to 200 degrees Celsius.
Each section also contains a nozzle system that transports the coated material through the tunnel. The nozzle system consists of flotation nozzles positioned along the top of the tunnel and a separate set of “Vacutex” nozzles positioned below the moving material. The flotation nozzles create an air cushion for the web material while the Vacutex nozzles have integrated rollers that guide the material along the tunnel.
The applicable subheading for the SpeedStar Easy Clean II convection dryer will be 8419.39.0280, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Dryers: Other: Other.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division