The tariff classification of roller hearth kilns from Japan.

NY A85940 August 13, 1996 CLA-2-84:RR:NC:MA:104 A85940 CATEGORY: Classification TARIFF NO.: 8417.80.0000; 8514.10.0000 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