CLA-2-84:OT:RR:NC:N1:102
Mr. Mike Allocca
Allocca Enterprises, Inc.
356 Cameron Road
York, SC 29745
RE: The tariff classification of a liquid pump assembly for water-jet cutting machines
Dear Mr. Allocca:
In your letter dated April 25, 2012 you requested a tariff classification ruling.
The article in question is an assembly used in water-jet cutting machines to provide a continuous flow of water at high pressure. The assembly incorporates a reciprocating positive displacement pump and an intensifier pump. The subject assembly forms a complete liquid pump. The assembly requires the addition of a cutting head and high pressure tubing to form a basic water-jet cutting machine.
In your request you offer that the article in question is a machine of heading 8456, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machine tools, including water-jet machines, for working any material by removal of material. However, without the required cutting head, the pump assembly does not have the essential character of a machine of heading 8456, HTSUS, and falls to be classified in heading 8413, HTSUS, which provides for pumps for liquids.
The applicable subheading for the pump assembly will be 8413.81.0040, HTSUS, which provides for other pumps for liquids. The rate of duty is free.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division