CBP Ruling N265931 — The tariff classification of a wax melting machine from Great Britain.

Tariff classification

Headings: 8419

Product description

The electric heating apparatus under consideration is a Boilerclave®, which is used to de-wax ceramic foundry molds that cast metal. It can reach a temperature of 180 degrees and by using steamed pressure, this apparatus thermally transfers heat to a wax pattern covered by a ceramic slurry. This results in the melting of the wax, which is then collected in the wax collection system. The Boilerclave® is insulated and said to provide a uniform distribution of temperature. It is programmable and is controlled by push buttons. Its chamber diameter ranges between 900 to 2000 millimeters and its useable length ranges from 1100 to 2000 millimeters. Heading 8419 provides for machinery, whether or not electrically heated, used for the treatment of materials by a process such as heating. In this instance, the Biolerclave® is a machine that melts wax by using heat, as such,

CBP rationale

the applicable subheading for the Biolerclave® will be 8419.89.9585, Harmonized Tariff Schedule of the United States, which provides for machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating…or cooling.

Full text

N265931 July 17, 2015 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8419.89.9585 Linda M. Itani Alcoa Howmet 926 E. Lincolnway LaPorte, IN 46350 RE: The tariff classification of a wax melting machine from Great Britain. Dear Ms. Itani: In your letter dated June 18, 2015 you requested a tariff classification ruling. The electric heating apparatus under consideration is a Boilerclave®, which is used to de-wax ceramic foundry molds that cast metal. It can reach a temperature of 180 degrees and by using steamed pressure, this apparatus thermally transfers heat to a wax pattern covered by a ceramic slurry. This results in the melting of the wax, which is then collected in the wax collection system. The Boilerclave® is insulated and said to provide a uniform distribution of temperature. It is programmable and is controlled by push buttons. Its chamber diameter ranges between 900 to 2000 millimeters and its useable length ranges from 1100 to 2000 millimeters. Heading 8419 provides for machinery, whether or not electrically heated, used for the treatment of materials by a process such as heating. In this instance, the Biolerclave® is a machine that melts wax by using heat, as such, the applicable subheading for the Biolerclave® will be 8419.89.9585, Harmonized Tariff Schedule of the United States, which provides for machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating…or cooling. The general rate of duty will be 4.2 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 Sandra Martinez at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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