CLA-2-84:OT:RR:NC:1:104
Mr. Jerry J. Gambino Jr.
Gleason Works
1000 University Ave.
Rochester, NY 14607
RE: The tariff classification of Cast Iron Parts from Taiwan
Dear Mr. Gambino Jr.:
In your letter dated August 2, 2011 you requested a tariff classification ruling.
The imported articles consist of cast iron bases, slides, columns, and frames which are parts of gear finishing and gear cutting machines. These items are imported in a raw state and are not advanced in value except for the application of a coating of oxidation-resistant primer to prevent rust. This primer is strictly applied to protect the goods during ocean transit to the United States. The importer will paint over the primer during the manufacturing process here in the United States. Before being imported, the cast iron parts will also be annealed in order to strengthen the metal casting.
The applicable subheading for the above described Cast Iron Parts will be 8466.93.1530, 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 machine tools; tool holders for any type of tool for working in the hand: Other: For machines of headings 8456 to 8461: Bed, base, table, head, tail, saddle, cradle, cradle, cross slide, column, arm, saw arm, wheelhead, tailstock, headstock, ram, frame, work-arbor support, and C-frame castings, weldments or fabrications: Cast-iron parts not advanced beyond cleaning, and machined only for the removal of fins, gates, sprues and risers or to permit location in finishing machinery…For metalworking machine tools for cutting, grinding or finishing gears. 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