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HQ 954601




OCTOBER 5 1993

CLA-2:CO:R:C:M 954601 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8465.94.00

Ms. Kathleen M. Byrnes
Richard T. Byrnes Co., Inc.
600 Hannum Avenue
West Chester, PA 19382

RE: Edge Banding Machines, Machine Tools That Apply Hot Glue and Trim Material; Machine Tools That Carry Out Different Types of Machining Operations Without Tool Change, Subheading 8465.10.00; HQ 954590; NY 840218, NY 840240, and NY 840247 revoked; NY 840232 modified, 19 CFR 177.9(d)(1)

Dear Ms. Byrnes:

In response to your requests for rulings on the tariff classification of edge banding machine tools from Italy, the Area Director of Customs, New York Seaport, responded by issuing the following four (4) decisions:

Single Sided Automatic Edge Banding Machines With End Trimming Units, Models M70, M80, M90 and M100 NY 840218, dated May 16, 1989.

Edge Banding Machines With Trimming Units, Models BCM/2, BE, POST/1, Double End Tenoner Model MST, and Pneumatic Framework Press NY 840232, dated May 17, 1989.

Edge Banding Machines, Models NB 1/6, NB 1/8, NB 625, NB 626, Double End Tenoner/Edge Bander, Model SMB NY 840240, dated May 17, 1989.

Single Sided and Double Sided Automatic Edge Banding Machines With End Trimming Units, Models SHM/1, SHM/2, SR/1 and SR/2; NY 840247, dated May 17, 1989.

We have had occasion to reconsider the classification of edge banding machines and are now of the opinion that they are properly classifiable in accordance with HQ 954590, of this date, - 2 -
a copy of which is enclosed. The principles of HQ 954590 are incorporated by reference in this decision.

Hereafter, the machine tools the subject of the four (4) New York rulings cited above will be classified in subheading 8465.94.00, Harmonized Tariff Schedule of the United States (HTSUS), a provision for bending or assembling machines. The rate of duty is 3.7 percent ad valorem.

EFFECT ON OTHER RULINGS:

NY 840218, dated May 16, 1989, NY 840240, dated May 17, 1989, and NY 840247, dated May 17, 1989, are revoked under the authority of section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)). NY 840232, dated May 17, 1989, is revoked as to edge banding machine models BCM/2, BE, POST/1 and Double End Tenoner model MST, but is affirmed as to the pneumatic framework press.

The revocation of these ruling letters will not be applied retroactively in accordance with section 177.9(d)(2), Customs Regulations (19 CFR 177.9(d)(2)), and will not, therefore, affect past transactions for the importation of the merchandise they cover. However, for the purposes of future transactions involving merchandise of this type, NY 840218, NY 840232, NY 840240, and NY 840247 will not be valid precedent.

We recognize that pending transactions may be adversely affected by these revocations, in that current contracts for importations arriving within the Customs territory subsequent to this decision will be classified in accordance with it. If such a situation arises, you may notify this office at your discretion and apply for relief from the binding effects of this decision as the circumstances may warrant.

Sincerely,

John Durant, Director
Commercial Rulings Division


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