CLA-2-84:OT:RR:NC:1:104
Mr. Thomas P. Sprowl
Nippon Express U.S.A. Inc.
Chicago Air Cargo Branch
401 East Touhy Ave.
Des Plaines, Il 60018
RE: The tariff classification of a block, a template and a finger from Japan
Dear Mr. Sprowl:
In your letter dated February 2, 2009 on behalf of Kyoho Manufacturing California you requested a tariff classification ruling.
The three items in question, i.e., a template, a block and a finger, are used on a mechanical transfer press. The template is a temporary holding attachment to the die between the 3rd and 5th stage. The block securely holds and accurately positions the die heads in the press. The finger is used to move the work-piece from one cutting station to another.
In your letter, you propose that the three items, when imported together in the same shipment, be classified as a set in subheading 8466.20.8035 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machines tools; tool holders for any type of tool for working in the hand: Work holders: Other … For metal working machines tools: Other.. General Rule of Interpretation (GRI) 1, HTSUS,, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTS.
GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines "goods put up in sets for retail sale". Said note states, in part, that “… for the purposes of this Rule, the term ‘goods put up in sets for retail sale’ shall be taken to mean goods which:
(a) consist of at least two different articles which are, prima facie, classifiable in different headings …;
(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).”
The first criteria is satisfied as the articles are, prima facie, classifiable in different headings. However, this office believes that the second criteria is not satisfied because the articles are not put up together to meet a particular need or carry out a specific activity. The template and block perform one activity, i.e., hold the dies, i.e., the tool, while the fingers perform another, i.e., movement of the work-piece. Since the three articles are not put up together to meet a particular need or carry out a specific activity, they cannot be classified as a set for tariff purposes. As the second criteria has not been met, there is no need to consider the third criteria. Accordingly, the individual articles will be separately classified under GRI 1 in their respective headings. As none of the articles hold the work-piece during the course of working/machining the material, subheading 8466.20.8035, HTSUS, would not be applicable.
The applicable subheading for the template and block will be 8466.10.0110, HTSUS, which provides for Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machines tools; tool holders for any type of tool for working in the hand: Tool holders and self-opening dieheads: Tool holders for forming-type or cutting-type dies. The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the finger will be 8466.94.8540, HTSUS, which provides for Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machines tools; tool holders for any type of tool for working in the hand: Other: For machines of heading 8462 or 8463: Other: Other: Parts of mechanical transfer presses. The rate of duty will be 4.7 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).
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