CLA-2-84:RR:NC:1:104 M83570
Ms. Patricia Cerisano
Husky Injection Molding Systems Ltd.
530 Queen Street S.
Bolton, Ontario
L7E 555
Canada
RE: The tariff classification of plastic injection molding machine castings from various countries
Dear Ms. Cerisano:
In your letter dated May 9, 2006 you requested a tariff classification ruling.
Your firm intends to import ductile iron alloy castings from various foreign suppliers. These castings will have countries of origin that are non-NAFTA. The articles consist of raw castings of stationary platens, moving platens, injection housings, clamp cylinders, swivel beds and end caps. After machining/finishing, these articles will be used as components of plastic injection molding machines. Your submission included technical drawings, a laboratory report/inspection certificate on the metallurgical composition of ductile iron casting, still photographs of the castings, details of the casting operations, a DVD of machining operations and an overview of the components facility. You state that you are not seeking a NAFTA eligibility ruling but rather a tariff classification ruling for the raw castings if imported into the United States.
In your original letter dated March 23, 2006, you suggest classification under subheading 7325.99.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cast articles of iron or steel, other, other, of cast iron. In the case at hand, one has to consider whether the castings, upon importation, qualify as blanks under General Rule of Interpretation 2(a) [“GRI 2(a)”] and, therefore, as an incomplete or unfinished part of an injection molding machine of heading 8477, HTSUS. GRI 2(a) states, in part,
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article.
Review of the submitted documentation shows that the imported castings are net shape blanks which closely approximate the outline of the finished articles they will form. Although the castings may not be to final tolerances and lack the finished surfaces of the finished parts, they are readily recognizable as the finished articles they will become. In addition, there is no evidence to suggest that the castings have any practical use other than for completion into finished injection molding machine parts.
The ENs to GRI 2(a) provide guidance on the application of the rule to “blanks”. Said ENs state, in part,
(II) The provisions of this Rule also apply to blanks unless these are specified in a particular heading. The term “blank” means an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into the finished article or part (e.g., bottle preforms of plastics being intermediate products having tubular shape, with one closed end and one open end threaded to secure a screw type closure, the portion below the threaded end being intended to be expanded to a desired size and shape).
Semi-manufactures not yet having the essential shape of the finished articles (such as is generally the case with bars, discs, tubes, etc.) are not regarded as “blanks”.
It is this office’s opinion that each of the castings, in its imported condition, qualifies as a blank for tariff purposes. The castings meet the two criteria for articles which are “blanks” for GRI 2(a) purposes, i.e., (1) each has the approximate shape or outline of the finished part and (2) each casting’s sole use is for completion into the finished part. Each has the character of a specific part of an injection molding machine. As imported, these articles are not merely shapes that may be used to make a variety of articles. In their imported condition, the shape or outline of the finished articles can be seen. Thus, classification in subheading 7325.99.1000, HTSUS, is precluded.
Under the authority of GRI 2(a), the applicable tariff provision for the stationary platens, moving platens, injection housings and clamp cylinders will be 8477.90.2540, HTSUS, which provides for parts of machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere (in chapter 84): base, bed, platen, clamp cylinder, ram and injection castings, weldments and fabrications: other … of machines of subheading 8477.10.30, 8477.10.40 or 8477.10.90. The rate of duty will be 3.1 percent ad valorem.
Under the authority of GRI 2(a), the applicable tariff provision for the swivel beds and end caps will be 8477.90.8510, HTSUS, which provides for parts of machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere (in chapter 84): other: other: of injection-molding machines: other. The rate of duty will be 3.1 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 181 of the Customs Regulations (19 C.F.R. 181).
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.
Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs and Border Protection, 1300 Pennsylvania Ave. N.W., (Mint Annex), Washington, D.C. 20229.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division