CLA-2-84:S:N:N1:104 891197
Mr. Richard Ingrao
Schenker International, Inc.
P.O. Box 42472
Detroit, Michigan 48242
RE: The tariff classification of a ring rolling machine from
Germany.
Dear Mr. Ingrao:
In your letter dated October 5, 1993 on behalf of Steel
Industries Inc. of Detroit you requested a tariff classification
ruling.
The literature indicates that the Radial-Axial Ring Rolling Machine Type
RAW produces a wide variety of different ring cross sections including roller
bearing rings, wheel rims, gear blanks etc. The ring rolling machine takes a
blank that has already been upset and punched on a special blank press and
expands its diameter by a simultaneous reduction of wall thickness and
height.
You suggest that the ring rolling machine should be classified as
forging machines under HTS subheading 8462.10.0050 or as flattening machines,
numerically controlled under 8462.21.0080. The Customs commodity team in
Detroit has advised you that these machines were classified as rolling mills
under the old TSUSA. Customs Headquarters ruling 076479 JAS of January 21,
1986 classified the same type of machine from the same manufacturer as a
rolling mill, in item 674.20, TSUS.
The applicable subheading for the Radial-Axial Ring Rolling Machine Type
RAW will be 8455.21.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other rolling mills. The rate of duty will be 4.9
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