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HQ 952998

December 9, 1992

CLA-2 CO:R:C:M 952998 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8419.89.50

Mr. Gerry O'Rourke
Yamato Scientific America, Inc.
33 Corporate Drive
Orangeburg, NY 10962

RE: Revocation of NY 874139; Laboratory Incubator; HQ 952810; 8514.30.00

Dear Mr. O'Rourke:

In a letter dated June 9, 1992 (NY 874139), you were advised that the subject laboratory incubator would be classifiable under subheading 8514.30.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: "[i]ndustrial or laboratory electric (including induction or dielectric) furnaces and ovens; other industrial or laboratory induction or dielectric heating equipment; parts thereof: [o]ther furnaces and ovens."

This is to notify you of a change in the classification of the subject merchandise as a result of HQ 952810, a copy of which is enclosed. The laboratory incubator is now classifiable under subheading 8419.89.50, HTSUS, which provides for: "[m]achinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: [o]ther machinery, plant or equipment: [o]ther: [o]ther." The general column one rate of duty is 4.2 percent ad valorem.

Accordingly, we are revoking NY 874139 pursuant to 19 CFR 177.9(d)(1). This revocation will not be applied retroactively to NY 874139 [19 CFR 177.9(d)(2)] and will not, therefore, affect past transactions under that ruling. However, for the purposes of future transactions in merchandise of this type, NY 874139 will not be valid precedent. We recognize that pending transactions may be adversely affected by this revocation, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may apply for relief from the binding effects of this decision as may be warranted by the circumstances.

Sincerely,

John Durant, Director
Commercial Rulings Division

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