CLA-2-*:S:N:N1:105 848557
Mr. Michael Haubert
Gas Spring Company
92 County Line Road
Colmar, PA 18915-9607
RE: The tariff classification of an induction-type metal heat
treating/tempering systems from West Germany.
Dear Mr. Haubert:
In your letter dated January 2, 1990 you requested a tariff
classification ruling.
The induction heat treating/tempering system is composed of
an entrance conveyor, a heat treating/tempering mechanical unit,
heat treating/tempering electrical unit, heat treating/tempering
cooling unit, a rod straightener and an exit conveyor. You state
that associated hardware used in the system's assembly, spare
parts and tooling are also included.
The induction heat treating/tempering system is used to
caseharden steel rods. Rod straightening is also performed
within the system because it is most convenient to accomplish it
at that point. The mechanical unit, which imparts a rotation to
the rods as they undergo the heat treatment, and the cooling
unit, which cools the high-frequency electrical generators and
heat coils, as well as the conveyors all contribute to the heat
treating function.
The applicable subheading for the induction heat
treating/tempering system, with the exception of the rod
straightener, will be 8514.40.0000, Harmonized Tariff Schedule of
the United States (HTS), which provides for other industrial
induction or dielectric heating equipment. The rate of duty will
be 2.5 percent ad valorem. The applicable subheading for the rod
straightener is 8462.29.0050, HTS, which provides for other
machine tools for working metals by bending, folding,
straightening or flattening. The rate of duty will be 4.4
percent ad valorem.
Hardware such as nuts, bolts and other fasteners used to
assemble the machinery as well as tools used for assembly or
maintenance are classifiable with the functional unit they are
utilized with. Replacement spare parts are separately
classifiable in accord with Note 2, Schedule XVI, HTS, copy
attached.
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
Attachment