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H80191 H8 Ruling Active

The tariff classification of the Topbeam web coater from Germany

Issued May 18, 2001 by U.S. Customs and Border Protection.

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H8 H80191 (May 18, 2001)

Tariff classification

HTS codes: 8479.89.9797

Headings: 8479

Product description

The Topbeam web coating machine produces transparent barrier coatings on one side of continuous plastic films which are intended for use in advanced packaging applications. The machine incorporates one to three high power (greater than 20kW per cm2) electron beam guns to evaporate metal or metal oxides onto the substrate. The substrates are supplied in roll form and are unwound, pre-treated by means of a plasma discharge system for superior adhesion, coated under specified vacuum conditions, and rewound. Coating thickness is measured by sensors across the entire web width prior to the final winding operation, and this data is sent back to the programmable logic controller to ensure uniform coating thickness. The Topbeam 1100 can coat webs up to 1 meter in width, while the Topbeam 2100 can accommodate films 2 meters wide. Both models operate at a process speed of 17 meters per second.

CBP rationale

The applicable subheading for the Topbeam web coaters will be 8479.89.9797, Harmonized Tariff Schedule of the United States (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.

Full text

NY H80191 May 18, 2001 CLA-2-84:RR:NC:1:103 H80191 CATEGORY: Classification TARIFF NO.: 8479.89.9797 Ms. Cindy Pitrat Applied Films 9586 I-25 Frontage Road Longmont, CO 80504 RE: The tariff classification of the Topbeam web coater from Germany Dear Ms. Pitrat: In your letter dated March 15, 2001 you requested a tariff classification ruling. The Topbeam web coating machine produces transparent barrier coatings on one side of continuous plastic films which are intended for use in advanced packaging applications. The machine incorporates one to three high power (greater than 20kW per cm2) electron beam guns to evaporate metal or metal oxides onto the substrate. The substrates are supplied in roll form and are unwound, pre-treated by means of a plasma discharge system for superior adhesion, coated under specified vacuum conditions, and rewound. Coating thickness is measured by sensors across the entire web width prior to the final winding operation, and this data is sent back to the programmable logic controller to ensure uniform coating thickness. The Topbeam 1100 can coat webs up to 1 meter in width, while the Topbeam 2100 can accommodate films 2 meters wide. Both models operate at a process speed of 17 meters per second. The applicable subheading for the Topbeam web coaters will be 8479.89.9797, Harmonized Tariff Schedule of the United States (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

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