CLA-2 CO:R:C:M 956019 RFA
Mr. Dimitri Droujinine
1200 Crystal Drive # 1611
Arlington, VA 22202
RE: CAM-1 Water Torch; Electrolyzer; Gas-operated appliances for
working metal; EN 84.68; NY 800248
Dear Mr. Droujinine:
This is in response to your letter dated February 28, 1994,
concerning the tariff classification of the CAM-1 water torch
under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The CAM-1 water torch, which you state is manufactured in
Russia, is an electrolyzer which makes a hydrogen/oxygen flame
from distilled water through electrolysis. It is used by jewelry
manufacturers for heating, soldering, and welding metals. The
manual states that the CAM-1 water torch generates an oxy-
hydrogen flame based on the principle of separate production of
oxygen and hydrogen by means of non-alkaline membrane
electrolysis of distilled water. The generator provides for
independent work of 1 or 2 burners. The CAM-1 consists of a
hydrogen and oxygen generator; a gas preparation unit; hydrogen
gas burners with stands; and tips (nozzles).
ISSUE:
Is the CAM-1 water torch classifiable as a gas-operated
appliance for working metal under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any
relative section or chapter notes.
In your letter, you indicate that the CAM-1 is a hand-held
water torch which is used by jewelry manufacturers for heating
and soldering metals. Soldering, brazing or welding machinery
and apparatus are provided for under heading 8468, HTSUS. The
Harmonized Commodity Description and Coding System Explanatory
Notes (EN) constitute the Customs Cooperation Council's official
interpretation of the HTSUS. While not legally binding, the ENs
provide a commentary on the scope of each heading of the HTSUS
and are generally indicative of the proper interpretation of
these headings. See T.D. 89-80, 54 Fed.Reg. 35127, 35128 (August
23, 1989). EN 84.68, page 1291, provides what type of appliance
falls within the provision for gas-operated appliances for
working metal, etc. In pertinent part, it reads as follows:
All the appliances of this group have an
arrangement for bringing two gases to the nozzle which
has two outlets, either concentric or side by side; one
of the gases is inflammable (acetylene, butane,
propane, coal, gas, hydrogen, etc.) and the other
compressed air or oxygen.
The heading covers hand-operated appliances and
also machines.
The CAM-1 water torch meets the definition of gas-operated
appliances for working metal because it brings two gases,
hydrogen and oxygen, together in order to produce a flame for
heating, soldering or welding metals.
Under the Tariff Schedules of the United States (TSUS), the
precursor to the HTSUS, Customs classified a water welder used in
the jewelry field for brazing, soldering and welding operations
under item 674.80, TSUS, which provided for gas-operated welding,
cutting and surface-tempering appliances, hand-directed or
-controlled. See NY 800248 (March 17, 1981). Congress has
indicated that earlier rulings must not be disregarded in
applying the Harmonized Code. The conference report to the
Omnibus Trade Bill states that on a case by case basis prior
decisions should be considered instructive in interpreting the
HTSUS, particularly where the nomenclature previously interpreted
in those decisions remains unchanged and no dissimilar
interpretation is required by the text of the HTSUS. H.Rep No.
100-576, 100th Cong., 2D Sess. 548 (1988) at 550.
The description for gas-operated welding torches under the
HTSUS does not materially differ from item 674.80, TSUS (the
precursor provision to subheading 8468.20.10, HTSUS), which
provides for gas-operated welding, cutting and surface-tempering
appliances, hand-directed or -controlled. Therefore, we find
that the CAM-1 water torch is classifiable under subheading
8468.20.10, HTSUS, which provides for: "[m]achinery and apparatus
for soldering, brazing or welding, whether or not capable of
cutting. . . ; gas-operated surface tempering machines and
appliances. . . : [o]ther gas-operated machinery and apparatus:
[h]and-directed or -controlled. . . ."
HOLDING:
The CAM-1 water torch is classifiable under subheading
8468.20.10, HTSUS, which provides for: "[m]achinery and apparatus
for soldering, brazing or welding, whether or not capable of
cutting. . . ; gas-operated surface tempering machines and
appliances. . . : [o]ther gas-operated machinery and apparatus:
[h]and-directed or -controlled. . . ." The general, column one
rate of duty is 5.7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division