CLA-2-84:S:N:N1:104 810478

Mr. John Eaton
Bristol Metals, Inc.
P.O. Box 1589
Bristol, Tennessee 37621-1589

RE: The tariff classification of a welded tube forming line from Germany.

Dear Mr. Eaton:

In your letter dated May 9, 1995 you requested a tariff classification ruling.

The equipment will be set up in-line to produce welded tube from flat strip as follows:

(1) uncoiler (2) strip leveler (3) endwelder (TIG welder joins outgoing and incoming coil) (4) roll forming section (5) mechanical welding table (6) three cathodes TIG and plasma welding unit (7) seam tracking system (8) spray cooling section (9) tube seam grinding unit (10)inside bead rolling (flattens the weld on the inside) (11) final calibrating and tube straightening (12) roll out table (13) flying cut-off saw (14) complete drive and control cabinet (15) control data registration system (16) four tooling sets for four sizes of pipe, 10, 12, 14 and 16 inch.

The uncoiler is made in the U.S. and shipped to Germany. The balance of the line is made in Germany. All of the equipment will be imported in one shipment.

The applicable subheading for the welded tube forming line, except for the unccoiler, will be 8515.31.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and apparatus for arc (including plasma arc) welding of metals: fully or partly automatic. The rate of duty will be 1.9 precent.

The applicable subheading for the uncoiler will be 9801.00.1084, HTS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. The rate of duty will be free.

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