The tariff classification of a coating line from Japan

N024459 April 10, 2008 CLA-2-84:OT:RR:E:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9897 Mr. Richard T. Casey CIBA Vision Corporation 11460 Johns Creek Parkway Duluth, GA 30097 RE: The tariff classification of a coating line from Japan Dear Mr. Casey: In your letter dated March 10, 2008, you requested a tariff classification ruling. The Linear Plasma Coating Line is designed to apply a plasma polymer coating to the surface of contact lenses for the purpose of improving the user’s comfort. In your letter, you state that the line’s machinery and controls will be imported in a single shipment. The line consists of the following: Vacuum Dryer ME-0234-0704 stand alone unit used to dry the contact lenses before they are manually moved to the plasma coater Linear Plasma Coating System (LP-4) which includes Plasma Line Heating Fixture ME-0235-0704 Heater Unit for Plasma Dry Zone ME-0668-1206 Turbo Molecular Pump ME-0623-0605 The LP-4 coating system utilizes a magnetron which generates the plasma coating by ionization of gas molecules under the influence of an electrical energy in a vacuum. The magnetron electrodes electrically discharge a mixed gas of air and methane. The plasma polymer coating is effected when the carrier passes through the electrodes to form the thin film coating. The LP-4 does not utilize evaporation in the coating process. The applicable subheading for the Linear Plasma Coating Line, imported in a single shipment as described above, will be 8479.89.9897, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other…Other. The rate of duty will be 2.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia O’Donnell at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division