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NY L83432




April 1, 2005

CLA-2-84:RR:NC:N1:106 L83432

CATEGORY: CLASSIFICATION

TARIFF NO.: 8424.89.7090; 8438.80.0000

Mr. Tom Keegan
Cozy Harbor Seafood
P.O. Box 389
Portland, ME 04112

RE: The tariff classification of seafood sorting and glazing machinery from Denmark

Dear Mr. Keegan:

In your letter dated March 18, 2005 you requested a tariff classification ruling. You submitted descriptive literature with your request.

You state that you will be importing a shrimp/seafood sorting machine, a glazing machine and a belt conveyor for the glazing machine.

The first machine is identified as the KM 1180 Roller Grader. This machine will be used to sort shrimp and seafood by size.

The second machine is identified as the KM 640 Belt Glazing Machine. This machine is used to spray water on shrimp to provide a protective coating of ice while shrimp is stored in the freezer. Also imported with the glazer will be the KM Hardening Conveyor, a belt-type conveyor which is dedicated for use with the Belt Glazing Machine. The glazing machine and the conveyor will be treated as a functional unit for tariff purposes.

The applicable subheading for the KM 1180 Roller Grader will be 8438.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery for the industrial preparation of food. The rate of duty will be free.

The applicable subheading for the KM 640 Belt Glazing Machine and the KM Hardening Conveyor will be 8424.89.7090, HTS, which provides for other appliances for projecting, dispersing or spraying liquids or powders. The rate of duty will be 1.8 percent ad valorem.

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 Patrick Wholey at 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,

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