CLA-2-84:S:N:N1:105 875938
Mr. Harry Paskewicz
Stabilus
92 County Line Road
Colmar, PA 18915-9607
RE: The tariff classification of a machine system for heat
treating and straightening metal rods from Germany
Dear Mr. Paskewicz:
In your letter dated June 25, 1992 you requested a tariff
classification ruling.
The system includes the following machines: a
hopper/washer/conveyor/ deburrer assembly that stores rods, feeds
them to a washer, which cleans them free of oil and chips and
transports them to a deburrer, which insures one end of each rod
is burr-free; an input conveyor assembly, which accepts rods
from the washer/deburrer and transports them to the heat treater;
the heat treatment assembly, which heats the rods by induction
and then quenches them; an output conveyor, which accepts the
rods from the heat treater and feeds them to the rod
straightener; and finally, the rod straightener, which removes
any bends from the rods.
Note 4, Section XVI, Harmonized Tariff Schedule of the
United States (HTS), copy included, provides that a combination
of machines intended to contribute together to a clearly defined
function covered by one of headings in chapter 84 or chapter 85
should be classified in the heading appropriate to that function.
Your system has two functions: heat treatment and straightening.
All that precedes the rod straightener contributes to the
function of heat treatment, while the straightener performs a
separate metal-working function.
The applicable subheading for the rod straightener will be
8462.29.0050, HTS, which provides for machine tools for working
metals by bending, folding, straightening or flattening: other.
The rate of duty will be 4.4 percent ad valorem. For the
remainder the applicable subheading will be 8514.40.0000. which
provides for other induction or dielectric heating equipment.
The rate of duty will 2.5 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
Enclosure