CLA-2-84:RR:NC:1:104
Ms. Reneé Bland
Regulatory Services Department
FedEx Trade Networks Transport and Brokerage
19601 Hamilton Avenue
Torrance, CA 90502
RE: The tariff classification of a floor grinder from Australia.
Dear Ms. Bland:
In your letter dated August 2, 2007 on behalf of Hildanthe Nominees PTY LTD. you requested you requested a tariff classification ruling.
The model in question, the Pro Grind 680, is designed for commercial wet and dry floor grinding applications. It is not designed for use in a domestic setting. The unit has a 12kW (17 hp) motor, a 680 mm (27 in) grinding width and weighs 385 kg (850 lbs). The Pro Grind 680 features independent FWD/REV direction control on both grinding discs (RPM/Disc---600-1200 rpm) and planetary head (RPM/Planetary---5-70 rpm). The unit is designed to work on concrete floors as well as terrazzo and natural stone.
In your letter, you suggest classification of this article under subheading 8479.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter (i.e., chapter 84); parts thereof: Machinery for public works, building or the like. As stated in the language of heading 8479, HTSUS, the machines and mechanical appliances encompassed by this heading cannot be specified or included elsewhere in chapter 84. As floor grinding machines are included elsewhere in chapter 84, i.e., heading 8464, HTSUS, classification in heading 8479, HTSUS, is not applicable.
The applicable tariff provision for the Pro Grind 680 floor grinder will be 8464.20.0120, HTSUS, which provides for Machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass: Grinding or polishing machines: Other. The general rate of duty will be 2 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/.
Articles classifiable under subheading 8464.20.0120, HTSUS, which are products of Australia may be entitled to duty free treatment under the United States – Australia Free Trade Agreement (UAFTA) upon compliance with all applicable regulations. It is noted that you did not request a determination as to the status of the floor grinder under the UAFTA at this time. However, for your information, General Note 28(b), HTSUS, sets forth the criteria for determining whether a good is originating under the UAFTA. General Note 28(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that
For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good of a UAFTA country under the terms of this note only if –
(i) the good is a good wholly obtained or produced entirely in the territory of Australia or of the United States, or both;
(ii) the good was produced entirely in the territory of Australia or of the United States, or both, and—
(A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note;
(B) the good otherwise satisfies any applicable regional value content requirement referred to in subdivision (n) of this note; or
(C) the good meets any other requirements specified in subdivision (n) of this note;
and such good satisfies all other applicable requirements of this note;
(iii) the good was produced entirely in the territory of Australia or of the United States, or both, exclusively from materials described in subdivision (b)(i) or (b)(ii) of this note; or
(iv) the good otherwise qualifies as an originating good under this note,
and is imported directly into the customs territory of the United States from the territory of Australia.
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 Patricia O’Donnell at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division