CLA-2-84:S:N:N1:104 806901
8514.10.0000
Mr. George A. Galestro
The Myers Group (U.S.), Inc.
20 North Central Avenue, Second Floor
Valley Stream, New York 11580
RE: The tariff classification of saw press assembly, hydrobend
press, hydroform press, and annealing furnace from Germany
Dear Mr. Galestro:
In your letter dated February 10, 1995, you requested a
tariff classification ruling on behalf of Walker Manufacturing.
Your inquiry covers five items. The saw press assembly is a
mechanical and electrically driven multi-head cut-off saw for
automotive exhaust parts. The hydrobend press is a high pressure
hydraulic press to bend stainless steel automotive exhaust parts.
The hydroform press is a high pressure hydraulic press to form
stainless steel automotive exhaust parts. The annealing furnace
is manufactured solely for hydroform/hydrobend parts. The fifth
item is an electrical cabinet for the annealing furnace. The
annealing furnace and its electrical cabinet will be imported
together on the same shipment.
The applicable subheading for the saw press assembly will be
8461.50.8090, Harmonized Tariff Schedule of the United States
(HTS), which provides for machine tools for planing, shaping,
slotting, broaching, gear cutting, gear grinding or gear
finishing, sawing, cutting-off and other machine tools working by
removing metal, sintered metal carbides or cermets, not elsewhere
specified or included: sawing or cutting-off machines: other.
The rate of duty will be 4.4 percent ad valorem.
The applicable subheading for the hydrobend press will be
8462.29.0050, HTS, which provides for machine tools (including
presses) for working metal by forging, hammering or die-stamping;
machine tools (including presses) for working metal by bending,
folding, straightening, flattening, shearing, punching or
notching; presses for working metal or metal carbides, not
specified above: bending, folding, straightening or flattening
machines (including presses): other. The rate of duty will be
4.4 percent ad valorem.
The applicable subheading for the hydroform press will be
8462.91.8090, HTS, which provides for machine tools (including
presses) for working metal by forging, hammering or die-stamping;
machine tools (including presses) for working metal by bending,
folding, straightening, flattening, shearing, punching or
notching; presses for working metal or metal carbides, not
specified above: other: hydraulic presses: other. The rate of
duty will be 4.4 percent ad valorem.
The applicable subheading for the annealing furnace together
with its electrical cabinet will be 8514.10.0000, HTS, which
provides for industrial or laboratory electric (including
induction or dielectric) furnaces and ovens; other industrial or
laboratory induction or dielectric heating equipment; parts
thereof: resistance heated furnaces and ovens. The rate of duty
will be 2 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport