CLA-2 OT:RR:CTF:TCM H230156 TNA
Shawn Glover
UPS Trade Management Services, Inc.
2031 S. Centennial Ave.
Aiken, SC 29803
RE: Reconsideration of NY N224597; Classification of a die spraying machine
Dear Mr. Glover:
This letter is in reference to your request for reconsideration, on behalf of your client, Wollin USA, Inc. (“Wollin”), of New York Ruling Letter (“NY”) N224597, issued on July 19, 2012, concerning the tariff classification of a die spraying machine from Germany. In that ruling, U.S. Customs and Border Protection (“CBP”) classified the die spraying machine under subheading 8424.89.00, Harmonized Tariff Schedule of the United States (“HTSUS”), as “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Other.” We have reviewed NY N224597 and found it to be correct. For the reasons set forth below, we hereby affirm NY N224597.
FACTS:
The subject merchandise consists of the sprayer component of a die spraying machine. It is imported by itself, unconnected to the die casting machine, but is not a stand-alone unit. To the contrary, it must be connected to the machine in order to function.
The subject die-spraying machine is designed to spray a variety of lubricant agents needed to produce a casting. It can be programmed using a hand-held control that allows the spray head to operate using different programs. It provides accurate, high speed control of the of the spray process. It cools the die and applies the release film by spraying a diluted mixture of water and release agent onto the die. The machine then blows off the die and removes any lubricant drops and aluminum flashing that remains on the die after the part has been removed. The die casting machine cannot produce an effective casting without the die cast sprayer.
ISSUE:
Whether the subject die casting machine is classified in heading 8424, HTSUS, as “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof,” or in heading 8454, HTSUS, as a part of a casting machine.
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.
The HTSUS provisions under consideration are as follows:
8424 Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof:
8454 Converters, ladles, ingot molds and casting machines, of a kind used in metallurgy or in metal foundries, and parts thereof:
Note 2 to Section XVI, HTSUS, of which Chapter 84, HTSUS, is a part, states, in relevant part, the following:
Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
(a) Parts which are goods included in any of the headings of chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;
(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;
(c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, 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).
The EN to heading 8424, HTSUS, states, in pertinent part, the following:
This heading covers machines and appliances for projecting, dispersing or spraying steam, liquids or solid materials (e.g., sand, powders, granules, grit or metallic abrasives) in the form of a jet, a dispersion (whether or not in drips) or a spray….
(B) SPRAY GUNS AND SIMILAR APPLIANCES
Spray guns and similar hand controlled appliances are usually designed for attaching to compressed air or steam lines, and are also connected, either directly or through a conduit, with a reservoir of the material to be projected. They are fitted with triggers or other valves for controlling the flow through the nozzle, which is usually adjustable to give a jet or more or less divergent spray. They are used for spraying paint or distemper, varnishes, oils, plastics, cement, metallic powders, textile dust, etc. They may also be used for projecting a powerful jet of compressed air or steam for cleaning stonework in buildings, statuary, etc.
The group also includes separately presented hand controlled “ anti smudge ” spraying devices for fitting to printing machines, and hand controlled metal spraying pistols operating either on the principle of a blow pipe, or by the combined effect of an electric heating device and a jet of compressed air.
Hand controlled spray guns with self contained electric motor, incorporating a pump and a container for the material to be sprayed (paint, varnish, etc.), are also covered by the heading….
The EN to heading 8454, HTSUS, states, in pertinent part, the following:
(D) CASTING MACHINES OF A KIND USED IN METALLURGY
OR IN METAL FOUNDRIES
This group includes:
(1) Machines (generally incorporating a conveyor belt or chain) for the successive filling, cooling and emptying of the moulds. These sometimes incorporate devices for shaking or tapping the moulds to facilitate the even setting of the molten metal.
(2) Machines for casting under pressure. These consist essentially of two adjustable plates to which are fixed the two halves of the mould. The liquid metal from a reservoir is forced into the mould, either by the direct action of compressed air on the free surface of liquid metal in the reservoir, or by the insertion of a piston into a closed reservoir full of the liquid metal. In some cases these machines incorporate cooling devices, to accelerate solidification of the metal, and arrangements for separating the cast article from the mould. They are mainly used for casting small non ferrous metal articles.
However, the heading does not cover machines for moulding metal powders under pressure, by sintering, (heading 84.62).
(3) Centrifugal casting machines in which the molten metal is led into a cylindrical mould rotating at high speed; the metal is thrown on to the sides of the mould and solidifies in the form of a pipe.
(4) Continuous casting machines. In these, steel is conveyed from the ladle in a distributor which feeds the different casting flow lines. These flow lines include:
(a) an ingot mould, without bottom, with its cooling devices;
(b) outside the ingot mould a system for atomising water in order to cool the cast metal;
(c) a group of conveyor rollers allowing the regular extraction of the solidified metal; and
(d) a system of cutting off machines, followed by an evacuation device.
The moulds to be used with the machines of this group fall usually in heading 68.15, 69.03 or 84.80.
In requesting reconsideration of NY N224597, Wollin argues for classification of the subject merchandise in heading 8454, HTSUS, as a part of a casting machine. In support of this argument, Wollin notes that the casting machine cannot produce an effective good without the subject die cast sprayer. Wollin argues that the subject merchandise is more than a simple sprayer and notes that the subject sprayer cannot operate without being attached to a casting machine. In support of this argument, Wollin cites HQ 955700, dated December 8, 1994, for the proposition that the subject merchandise, as parts, should be classified in accordance with Note 2(b) to Section XVI, HTSUS, which would direct classification into heading 8454, HTSUS.
In HQ 955700, CBP classified 113 different articles, including piping for sprayers, machinery for weighing both the molten metal and the cast product, various storage racks, stands and platforms, and so forth. These items were all entered as parts of casting machines of heading 8454, HTSUS, but the port liquidated them in their respective headings rather than as parts. In doing so, CBP cited Note 2(a) to Section XVI, HTSUS, and reasoned that these items could be classified not only as parts, but also in headings that fully described them. Likewise, in the present case, we must determine whether the subject merchandise is covered by any of the headings of Chapters 84 or 85, HTSUS, per Note 2(a) to Section XVI, HTSUS, before deciding whether it is a part suitable for use with another machine as per Note 2(b) to Section XVI, HTSUS.
In this regard, we note that the subject merchandise must be classified in its state as imported- that is, by itself, unconnected to the machine with which it works. As imported, the subject merchandise is a die spraying machine that is designed to spray a variety of lubricant agents needed to produce a casting. It provides accurate, high speed control of the spray, cools the die, and applies the release film.
Heading 8424, HTSUS, provides for machines for projecting, dispersing or spraying liquids in the form of a jet, dispersion or a spray. See EN 84.24. It covers spray guns and similar appliances that are connected, either directly or through a conduit, with a reservoir of the material to be projected and designed for spraying a number of products in liquid form, such as paint distemper, varnishes, and oils. See EN 84.24. The subject merchandise is described by these terms. Furthermore, CBP has classified products such as trigger sprayers, automatic aerosol dispensers, hand pump soap and lotion dispensers, and cans that dispense rain repellant in heading 8424, HTSUS- products characterized by their ability to spray or disperse liquids and other material. See, e.g., HQ H039041, dated November 10, 2010; HQ W968211, dated February 6, 2007; HQ H012731, dated March 27, 2008; and HQ 966611, dated January 7, 2004. The subject merchandise has the same ability to spray its variety of lubricating agents. As such, we find that it is classified in heading 8424, HTSUS.
The subject merchandise is a good that is described by the terms of heading 8424, HTSUS. As a result, under the terms of Note 2(a), it must be classified there, and there is no need to examine whether it is suitable for use solely of principally with a casting machine of heading 8454, HTSUS, as per Note 2(b) to Section XVI, HTSUS.
HOLDING:
Under the authority of GRI 1 and Note 2(a) to Section XVI, HTSUS, the subject die spraying machine from Germany is classified in heading 8424, HTSUS. It is specifically provided for in subheading 8424.89.00, HTSUS, which provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Other.” The applicable duty rate is 1.8%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at www.usitc.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
NY N224597, dated July 19, 2012, is AFFIRMED.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division