CLA-2-85:OT:RR:NC:1:104
Ms. Jane L. Taeger
Samuel Shapiro & Company, Inc.
One Charles Center
100 N. Charles Street, Suite 1200
Baltimore, MD 21201
RE: The tariff classification of welding tips and nozzles from various countries
Dear Ms. Taeger:
In your letter dated June 19, 2013 on behalf of Abicor Binzel Corporation, you requested a tariff classification ruling.
The tips, part numbers 140.0224, 140.0442 and 140.0516, and nozzles, part numbers 145.0085, 145.0139 and 145.0148, are made of copper. They are said to be designed specifically for use in welding equipment and are not for general use. These consumable articles are used on MIG (metal inert gas) welding guns. Tips are available in either fixed or adjustable tip recesses. Tips and nozzles are available in different sizes, angles and precision levels, depending on the welding job to be performed.
Using an arc of electricity, a short circuit is created between a continuously fed anode (+ the wire-fed welding gun) and a cathode (- the metal being welded). The heat produced by the short circuit along with an inert gas locally melts the metal which allows the metal to mix together. The heat is then removed. As the metal cools and solidifies, a new piece of fused metal is produced. The contact tip connects to the diffuser and transfers the current to the wire. In this way, the current is guided through the wire to the weld puddle. The nozzles maintain weld quality by directing the shielding gas to the weld pool and protecting it from contamination. Copper nozzles are used for high-amperage applications (above 300 amps) or for applications with longer arc-on time.
In your letter, you suggest classification of these articles in either (1) subheading 7419.99.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of copper or (2) subheading 8515.90.2000, HTSUS, which provides for parts of welding machines and apparatus. Heading 7419 covers a wide range of copper articles that are not more specifically provided for elsewhere in the HTSUS. As the tips and nozzles are provided for more specifically in heading 8515, HTSUS, classification in heading 7419, HTSUS, is not appropriate.
The applicable subheading for the copper tips and nozzles described above will be 8515.90.2000, HTSUS, which provides for “Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting: electric machines and apparatus for hot spraying of metals or cermets; parts thereof: Parts: Of welding machines and apparatus”. The general rate of duty will be 1.6% ad valorem.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division