CLA-2-84:OT:RR:E:NC:1:104
Mr. Daniel Cannistra
PricewaterhouseCoopers LLP
1301 K St., NW
Suite 800 W
Washington, DC 20005-3333
RE: The tariff classification of a metal wire enamelling line from Italy
Dear Mr. Cannistra:
In your letter dated October 9, 2007 on behalf of Metrod (Malaysia) Berhad you requested a tariff classification ruling.
The “Vertical Enamelling Plant”/DELTA FLAT 100” is designed for use in the production of enamelled flat copper wire for transformers, generators and motors. A line is capable of the simultaneous enamelling of either 6 single strips (single) or at max 12 single strips (duplo). Enamels used are types of polyvinyl acetal (PVA), polyeseramide-imide (PAI) and epoxy semipolymerized.
Bare copper flat wires are first fed into the electrically heated continuous annealer over pay off stands and then through mechanical cleaning passages into the electrically heated enamelling ovens. Each wire passes the enamelling oven up to 12 times. On each passage an enamel coat is applied by means of dies and then baked or dried in the oven. Finished wires are wound on take-up stands in layer windings.
As listed in the submitted brochure, the scope of supply is as follows:
Rotating pay-off system for 6 lines
Vertical annealing ovens
Steam generator heat recovery type
Flat wire cleaning system
Die enamel applicator
Enamel tank-100 litres
Enamel tank-40 litres
Vertical enamelling oven
Flat wire cooling system
Enamelling oven for epoxy
Electric after burner
Single take-up for flat wire
Main electrical control board
Set of pulleys
When imported together in one shipment, the machines which comprise this enamelling line are intended to contribute together to the clearly defined function of treating metal by enamelling (coating) and, thus, form one complete functional unit.
The applicable subheading for the above described “Vertical Enamelling Plant/DELTA FLAT 100”, imported complete as a functional unit in a single shipment, will be 8479.81.0000, 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; parts thereof: Other machines and mechanical appliances: For treating metal, including electric wire coil-winders. 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 Patricia O’Donnell at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division