CLA-2-84:RR:NC:1:103 G87446

Ms. Lena Rainbow
Panasonic Logistics Company of America
2 Panasonic Way
Secaucus, NJ 07094

RE: The tariff classification of incomplete, unassembled solder paste printing and adhesive dispensing machines from Japan

Dear Ms. Rainbow:

In your letter dated Feb. 21, 2001 on behalf of Matsushita Technology Corporation you requested a tariff classification ruling.

With your inquiry you submitted descriptive literature on models NM-PA00A and NM-PA05A solder paste printing machines, as well as models NM-DA00A, NM-DA05A, and NM-DB00A adhesive dispenser machines. In a telephone conversation on March 9, 2001, Ms. Nancy Cooney of your company indicated that these machines will be imported in an unassembled condition. In addition, Ms. Cooney stated that the controllers for these machines will not be imported in the same shipment as the balance of the unassembled machines.

The solder paste printing machines are used to deposit a pattern of solder paste onto the surface of a printed circuit board (PCB). The solder enables an electrical current to flow to the various electrical components which will be mounted on the PCB. The machines utilize calibration marks on the PCB and screen to automatically align them to within 0.025 millimeters, as well as a screen separation speed control with multistage squeegee and stage acceleration for improved print accuracy. Model NM-PA00A accepts screens up to 600 x 500 x 30 millimeters, while the model NM-PA05A can accommodate screens as large as 1000 x 700 x 30 millimeters.

Models NM-DA00A and NM-DA05A are high speed adhesive dispenser machines which utilize a syringe to apply a dot of adhesive to two PC boards simultaneously. The adhesive serves to affix the various electrical components which will be placed on the PCB by a high speed placement machine. A visual recognition system provides dot size information in order to insure consistent adhesive application unaffected by the amount of adhesive remaining in the syringe. Head elevation speed and stroke are programmable to prevent threading and spattering. Both models feature a maximum speed of .08 second per adhesive shot.

Model NM-DB00A adhesive dispenser is similar to the high speed dispensers discussed in the preceding paragraph. Nozzle internal temperature controls ensure stable application of the adhesive. The unit can count the number of applications by measuring the amount of remaining adhesive, and can sound an alarm when a specified number has been reached. This model is capable of dispensing at a rate of .12 second per shot.

The applicable subheading for the NM-PA00A and NM-PA05A solder paste screen printers, imported without their controllers and in an unassembled condition, will be 8443.59.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other printing machinery: other: other. The rate of duty will be free.

The applicable subheading for the NM-DA00A, NM-DA05A, and NM-DB00A adhesive dispensing machines, again imported without their controllers and in an unassembled condition, will be 8479.89.9797, 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 212-637-7027.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division