Classification of rice par boiling machinery reclassified under tariff heading 8419; prior circular rescinded and revenue protection directed. Rice par boiling machines and dryers are self contained, installed and operated independently and do not meet the requirements to be treated as composite or multi function machines; they are distinguishable from grain dampening machines, and should be classified under tariff heading 8419. The earlier circular on classification is rescinded and authorities are directed to classify under 8419 and protect revenue on past clearances.