The tariff classification of a sealing machine from Japan

NY L87250 September 27, 2005 CLA-2-84:RR:NC:1:120 L87250 CATEGORY: Classification TARIFF NO.: 8420.10.1000 Ms. Evelyn Edwards Texmac Inc. 3001 Stafford Drive Post Office Box 668128 Charlotte, NC 28266-8128 RE: The tariff classification of a sealing machine from Japan Dear Ms. Edwards: In your letter dated July 25, 2005 (received September 6, 2005) you requested a tariff classification ruling. You have provided a brochure and instruction manual for the Queen Light Sealing Machine Model QHP-908. The hot air heat sealer is used to fuse the seams of many non-woven materials by a thermobonding process (either with or without tape). Some of the applications are vinyl boat covers, wet/dry suits, waders, and protective clothing such as non-woven chemical suits. The machine operator passes the seam of two pieces of material between two rollers that apply pressure and heat to the seam. If a sealing tape is used, it is applied prior to passing the rollers to fuse it to the seam. The applicable subheading for the Queen Light Sealing Machine Model QHP-908 will be 8420.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Calendering or other rolling machines, other than for metals or glass, and cylinders therefore; parts thereof: Calendering or other rolling machines: Textile calendering or rolling machines. The rate of duty will be 3.5 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 Denise Faingar at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division