CLA-2-84:RR:NC:1:103 I81162
Ms. Linda Schultz
Western Overseas Corporation
507 N. Belt, Suite 440
Houston, TX 77060
RE: The tariff classification of wire manufacturing machines from Germany
Dear Ms. Schultz:
In your letter dated April 19, 2002 on behalf of Neihoff Endex North America Inc. you requested a tariff classification ruling.
With your inquiry you submitted brochures describing various types of machines used in producing wire or wire products. The specific machines you inquired about include:
M85, MM85, MMH 101/121, and MT 200 wire drawing machines, in which thick wire is strung up and passed through a series of wire drawing dies until the wire reaches the desired thinness. The literature also describes wire drawing lines consisting of a wire drawing machine, an annealer, and associated unwinding and take-up equipment.
S 630/800, SNH 631/801, SV 400, SG5/145, and WF 800/1000 spoolers, coilers, and take-ups, used to wind, coil or spool finished wire or wire products.
D 561/630/631/400 bunchers, used to twist or bunch several wires together to form wire bundles, wire strands, and cables.
ARH 630/800 and AUH 630/800 pay-offs, used to unwind wire for feeding into various other wire manufacturing machines.
R 560, R 401 and VG 30 continuous resistance annealers, in which the wire is heated to 950 degrees F. A protective atmosphere of either steam or nitrogen is used to fill the annealing chamber to prevent oxygen from entering during the annealing process. The VG 30 is for a single wire and features pre-, main and reheating zones. The R 401 handles round wire and has a two section annealing system. The R 560 is a single/two wire annealer with a three section annealing system.
Rewinders, used to wind wire from one spool onto another spool. No model numbers were mentioned in your letter.
The applicable subheading for the wire drawing machines will be 8463.30.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other machine tools for working metal or cermets, without removing material: machines for working wire. The duty rate will be 4.4 percent ad valorem.
Note 4 to Section XVI states that where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute to a clearly defined function covered by one of the headings in chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that function. In accordance with Note 4 to Section XVI, the applicable subheading for the wire drawing lines consisting of a wire drawing machine, annealer, and associated unwinding and take-up machines, imported in a single shipment, will also be 8463.30.0080, HTS, again subject to duty at a rate of 4.4 percent ad valorem.
The applicable subheading for the spoolers, coilers, and take-ups, as well as the pay-offs and rewinders, will be 8479.89.9897, HTS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the bunchers will be 8479.40.0000, HTS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in Chapter 84): rope or cable-making machines. The rate of duty will be free.
The applicable subheading for the continuous resistance annealers will be 8514.10.0000, HTS, which provides for industrial or laboratory electric furnaces and ovens …: resistance heated furnaces and ovens. The rate of duty will be free.
Your inquiry does not provide enough information for us to give a classification ruling on the dancers and tin platers. Your request for a classification ruling should include a complete description of their use and method of operation. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Horowitz at 646-733-3010.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division