CLA-2-84:OT:RR:NC:1:104
Mr. Mark Bauer
Follett Corporation
801 Church Lane
Easton, PA 18040
RE: The tariff classification of tooling from China
Dear Mr. Bauer:
In your letter dated April 25, 2011 you requested a tariff classification ruling.
Two types of tooling are described in your letter, i.e., molds and jigs. The tooling will be used in the production of commercial grade ice and water dispensers. As described in your letter, the steel molds will be used in an injection molding machine for processing ABS and PVC plastic. Each mold is used to produce a specific injection molded plastic part, i.e., the top grill, the side grill, the front panel, the drain pan, the hopper wheel and the dispenser chute. The steel jigs will be used to hold steel rods in position while the rods are welded together using an arc welding process. The welded rods will form the stainless steel grill of the dispenser.
The applicable subheading for the injection molds, when imported complete, will be 8480.71.8045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Molding boxes for metal foundry; mold bases; molding patterns; molds for metal (other than ingot molds), metal carbides, glass, mineral materials, rubber or plastics: Molds for rubber or plastics: Injection or compression types: Other … Other: Injection type. The rate of duty will be 3.1% ad valorem.
The applicable subheading for the jigs will be 8515.90.2000, HTSUS, which provides for Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting: electric machines and apparatus for hot spraying of metals or cermets; parts thereof: Parts: Of welding machines and apparatus. The rate of duty will be 1.6% 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