N145137 N1 Ruling Active

The tariff classification of a paint drying booth from Italy

Issued February 11, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8419.39.0180

Headings: 8419

Product description

The item under consideration has been identified as the “Blowtherm Extra”, a self-contained automotive painting-drying booth. It is an enclosure within which hand-spraying of motor vehicles is performed. The Blowtherm Extra incorporates a centrifugal fan and a dry filtering system to remove and trap the paint fumes. The built-in heat system, which may be fueled by gas, oil, propane, or via Infrared (IR), warms incoming air during spraying and heat it up to speed up the drying and baking of the paint. The Blowtherm Extra is constructed of prefabricated steel and double walled panels and is insulated with fireproof rock-wool.

CBP rationale

The applicable subheading for the Blowtherm Extra will be 8419.39.0180, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery, plant or laboratory equipment, for the treatment of materials by a process involving a change of temperature: other dryers.

Full text

N145137 February 11, 2011 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8419.39.0180 Shirley Moore, LCB D.B. Group America, Ltd. 5300 Kennedy Road, Suite D Forrest Hills, GA 30297 RE: The tariff classification of a paint drying booth from Italy Dear Ms. Moore: In your letter dated January 17, 2011 you requested a tariff classification ruling. The item under consideration has been identified as the “Blowtherm Extra”, a self-contained automotive painting-drying booth. It is an enclosure within which hand-spraying of motor vehicles is performed. The Blowtherm Extra incorporates a centrifugal fan and a dry filtering system to remove and trap the paint fumes. The built-in heat system, which may be fueled by gas, oil, propane, or via Infrared (IR), warms incoming air during spraying and heat it up to speed up the drying and baking of the paint. The Blowtherm Extra is constructed of prefabricated steel and double walled panels and is insulated with fireproof rock-wool. The applicable subheading for the Blowtherm Extra will be 8419.39.0180, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery, plant or laboratory equipment, for the treatment of materials by a process involving a change of temperature: other dryers. The rate of duty will be Free. 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 Mark Palasek at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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