The tariff classification of footwear making machinery fromItaly.
Issued September 6, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8428.39.0000, 8431.39.0010, 8419.39.0050, 8419.89.5075
Product description
Your client intends to import the following machines and parts: Article 101 - Contact Conveyor; Article 231/44 - Gas Suction Tunnel; Article 230 - Two-meter tunnel with hot air circulation; Article 232 - Two-meter tunnel with warm air circulation; Article 236 - Two-meter infrared ray tunnel; Articles 132/A-B-C, 134/A-B-C, 152/A-B-C and 157/A-B-C - trolleys for conveyors. The contact conveyor carries the shoes in process from station to station. The gas suction tunnel dries the shoes after the soles have been glued on. Tunnels 230, 232 and 236 heat the glue in order to reactivate its tackiness prior to sole attachment. The trolleys attach to the conveyor trucks. Each trolley transports two pairs of lasts and shoe components.
CBP rationale
The applicable subheading for the Article 101 - Contact Conveyor will be 8428.39.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other continuous-action elevators and conveyors, for goods or materials: other. The applicable subheading for Article 231/44 - Gas Suction Tunnel will be 8419.39.0080, HTS, which provides for machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature: other dryers. The applicable subheading for the conveyor trolleys: Articles 132/A-B-B, 134/A-B-C, 152/A-B-C and 157/A-B-C is 8431.39.0010, HTS, which provides for other parts of machinery of heading 8428.
Full text
NY 855272 SEP 06 1990 CLA-2-84:S:N:N1:105 855272 CATEGORY: Classification TARIFF NO.: 8428.39.0000; 8419.39.0050; 8419.89.5075; 8431.39.0010 Ms. Alison Leavitt Chase Leavitt CHB, Inc. Ten Dana Street Portland, ME 04112 RE: The tariff classification of footwear making machinery from Italy. Dear Ms. Leavitt: In your letter dated August 6, 1990, on behalf of The Buschman Company, you requested a tariff classification ruling. Your client intends to import the following machines and parts: Article 101 - Contact Conveyor; Article 231/44 - Gas Suction Tunnel; Article 230 - Two-meter tunnel with hot air circulation; Article 232 - Two-meter tunnel with warm air circulation; Article 236 - Two-meter infrared ray tunnel; Articles 132/A-B-C, 134/A-B-C, 152/A-B-C and 157/A-B-C - trolleys for conveyors. The contact conveyor carries the shoes in process from station to station. The gas suction tunnel dries the shoes after the soles have been glued on. Tunnels 230, 232 and 236 heat the glue in order to reactivate its tackiness prior to sole attachment. The trolleys attach to the conveyor trucks. Each trolley transports two pairs of lasts and shoe components. The applicable subheading for the Article 101 - Contact Conveyor will be 8428.39.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other continuous-action elevators and conveyors, for goods or materials: other. The rate of duty will be 2 percent ad valorem. The applicable subheading for Article 231/44 - Gas Suction Tunnel will be 8419.39.0080, HTS, which provides for machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature: other dryers. The rate of duty will be 4.2 percent ad valorem. For heating tunnels 230, 232 and 236, the applicable subheading will be 8419.89.5075, HTS, which provides for other machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the conveyor trolleys: Articles 132/A-B-B, 134/A-B-C, 152/A-B-C and 157/A-B-C is 8431.39.0010, HTS, which provides for other parts of machinery of heading 8428. The rate of duty will be 2 percent ad valorem. You expressed the opinion that all these items should be classified under subheading 8453.20.0000, which provides for machinery for making or repairing footwear. This provision is free of duty. By operation of Chapter 84 Note 2, however, the gas suction tunnel and the three heating tunnels are classifiable under heading 8419 rather than 8453. The conveyor is class- ifiable under heading 8428 rather than 8453 in accord with General Rule for Interpretation of the Harmonized System 3(a). 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
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