CLA-2-84:RR:NC:1:103 J84247
Mr. Leonard M. Kreusler
Global Fairways, Inc.
373 N. Wood Dale Rd.
Wood Dale, IL 60191
RE: The tariff classification of an assembly machine from Germany
Dear Mr. Kreusler:
In your letter dated April 23, 2003 on behalf of Cooper Automation you requested a tariff classification ruling.
Your client intends to import two machines which will be used for the assembly of tooth racks having a diameter of 30 millimeters and a length of 760 millimeters. The machines will install and lubricate a socket, supporting and snap rings, and seals onto the tooth rack, which itself is a component of a rack and pinion steering gear. Each machine basically consists of an aluminum frame, a servo gripper for centering and moving a tooth rack, slide assembly equipment, lubrication equipment, and a programmable controller.
The applicable subheading for the assembly machines will be 8479.89.9897, Harmonized Tariff Schedule of the United States (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. Your suggested classification of subheading 8479.50.0000, HTS, which provides for industrial robots, not elsewhere specified or included, is not appropriate. These machines are dedicated for particular assembly operations, while robots are capable of being programmed to perform various different operations.
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