CLA-2-84:RR:NC:1:104 M80909
Ms. Darlene D. Jones
Schenker, Inc.
192 Ballard Court
Suite 200
Virginia Beach, VA 23462
RE: The tariff classification of gas welding and cutting equipment from Taiwan
Dear Ms. Jones:
In your letter dated February 27, 2006 on behalf of BernzOmatic, you requested a tariff classification ruling.
The Model VMCW-22 Cutting & Welding Outfit consists of a torch handle, a cutting attachment, welding and cutting nozzles, an oxygen regulator, an acetylene regulator, twin hoses, goggles, a spark lighter, replacement O-rings and an instruction booklet packed together in a protective molded rigid plastics case. The torch handle is essentially a set of gas tubes with control valves. One tube and valve controls the fuel supply and the other tube and valve controls the oxygen supply. The torch handle is not designed to mix the gases for oxy-fuel processes. The mixing of oxygen and fuel gases (in this case, acetylene) is done in the cutting or welding apparatus attached to the handle. Basically the handle consists of the body “Y”, the barrel and tubes (located inside the barrel), the torch head and the control valves. This arrangement allows for bringing two gases to the nozzle. One of the gases is inflammable (acetylene) and the other is oxygen.
It is noted that this welding apparatus is capable of cutting but not designed exclusively for cutting. The cutting attachment used here is of the type used in cutting operations where the frequency and/or application does not require a torch designed strictly for cutting.
A sample has been provided and will be returned to your office as per your request.
In a conversation with a member of my staff, you confirmed that the individual components, in their condition as imported, are packaged for sale directly to the end user without further repacking. You stated that optional items such as tip cleaners or additional nozzles are not included in this kit but are available for separate purchase should the end user so desire. In view of your statement, the label on the sample (as well as the brochure) must be revised in order to be in compliance with your statement. If not included in the set for retail sale, all references to the tip cleaners and the heating nozzle must be removed.
It is the opinion of this office that the Model VMCW-22 Cutting & Welding Outfit comprises goods put up in sets for retail sale. In their imported condition, the items under consideration are: (1) classifiable in different headings, (2) put up together to carry out the specific activity of gas cutting and welding, and (3) packaged, marketed and sold together. In accordance with General Rule of Interpretation 3(b), the Model VMCW-22 Cutting & Welding Outfit with accessories described above is classified as a set with the essential character of the set being imparted by the torch system.
General Rule of Interpretation 5(a) [“GRI 5(a)”] states, that in addition to applying GRIs 1 through 4,
Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or sets of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character.
The instant case can be considered a container (1) specially shaped or fitted to contain this specific equipment, (2) suitably durable and (3) entered with the article for which it is intended. Further, this case is specifically manufactured to be used in conjunction with the equipment and is only sold with the equipment it is designed to contain. In this office’s opinion, it has no other significant use. The molded rigid plastics case is similar in design on the outside to an attaché case in shape and style. The case has a handle grip and four latch closures. Its interior is permanently fitted with inserts specially shaped and fitted for each piece of equipment. Consequently, when this specially fitted case is entered with the equipment for which it is intended, it meets the requirements of GRI 5(a) and should be classified with the equipment.
The applicable subheading for the Model VMCW-22 Cutting & Welding Outfit will be 8468.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8515; gas-operated surface tempering machines and appliances; parts thereof: Hand-held blow torches. The rate of duty will be 2.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
This ruling applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2.
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 Patricia O’Donnell at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division