CLA-2-90:OT:RR:NC:N1:105
Mr. Steven Zisser
Zisser Customs Law Group
Suite 114
2297 Niels Bohr Court
San Diego, CA 92154
RE: The tariff classification of individual components of automated semiconductor test handlers and burn-in test equipment from various countries
Dear Mr. Zisser:
In your letter dated September 11, 2007 for Delta Design, you requested a tariff classification ruling. No sample was provided.
You indicate that the imports will be components and assemblies removed from the larger devices assembled in the USA from a “large number of parts, components and assemblies” from both USA and other countries in a process which requires “a great deal of skilled labor in order to be completed.” We assume that the components and assemblies will be relatively small ones from your description and would never, in themselves, supply the essential character to the finished device.
You assume the finished articles, which you ship both within and outside the US, are products of the US, and we agree that is a reasonable assumption from the facts as you state them.
In some cases, foreign purchasers will remove individual components and assemblies which have failed and return them to Delta Design in the US “for either replacement or repair.”
Noting HRLs 563353, 12-1-07, and 96617, 4-17-03, which you cite, we agree that the country of origin of those individual components and assemblies is the US, whether or not all or part of any given component or assembly was not made itself in the US, and that they are eligible for classification is HTSUS 9801.00.10, assuming the requirements of the Customs Regulations, especially CR 10.1, are met.
We note that we do not necessarily agree with the classifications that you propose for the finished articles and that your analysis of the classification of the “specially designed and dedicated for use” components and assemblies extracted from them is deficient in one major way in that you fail to take into account Section Note 2-a to HTSUS Section 16 and Chapter Note 2-a to HTSUS Chapter 90 These, unlike Additional U.S. Rule of Interpretation 1-c, which you do cite, do not require that the heading for the item in itself be a “specific provision.”
However, we note that the HTSUS Chapter 1-97 classifications of the imported components and assemblies will be completely moot for those returned for repair and re-exportation due to HTSUS 9801.00.1012 and, for the balance, will be of interest only as to the ranges of classification specified in HTSUS 9801.00.1015 through 9801.00.1097, which will make many classification issues moot.
We agree that the applicable subheading for the imported components and assemblies will be 9801.00.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. The rate of duty will be free.
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).
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 J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division