CLA-2-84:OT:RR:NC:1:104
Mr. John M. Strough
Mohawk Global Logistics Inc.
123 Air Cargo Road
North Syracuse, NY 13212
RE: The tariff classification of Series I Knee Mill Foundation from Taiwan
Dear Mr. Strough:
In your letter dated September 4, 2014, on behalf of your client, Hardinge Inc., you requested a tariff classification ruling.
The imported good, i.e., the Series I Knee Mill Foundation, is an assembly of finished machined casting components such as the knee, column, saddle, ram and table. Subsequent to importation, the Knee Mill Head Assembly, consisting of components such as the head, spindle and motor, and miscellaneous purchase parts are added to the Knee Mill Foundation to make the final product, i.e., a knee type milling machine. Any adjustments/modifications required in order to fit the head, spindle and motor assembly onto the foundation are made at the importer’s plant.
In your letter, you propose classifying the Series I Knee Mill Foundation under subheading 8459.59.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machine tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centers) of heading 8458: Milling machines, knee type: Other … Other. Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 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 provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
GRI 2(a) states in part that any reference in a heading to an article includes a reference to the article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It is the opinion of this office that under GRI 2(a) the Knee Mill Foundation does not constitute an incomplete or unfinished knee type milling machine having the essential character of a complete or unfinished machine tool of heading 8459, HTSUS. The Knee Mill Foundation is not a good included in any of the applicable headings of chapters 84 or 85. Section XVI, Note 2(a), HTSUS, noted. Rather, it is a part suitable for use solely or principally with a machine tool of heading 8459 and thus classifiable in heading 8466, HTSUS. Section XVI, Note 2(b), HTSUS, noted. The applicable subheading for the Series I Knee Mill Foundation, imported as described above, will be 8466.93.5385, 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: Other: Bed, base, table, head, tail, saddle, cradle, cross slide, column, arm, saw arm, wheelhead, tailstock, headstock, ram, frame, work-arbor support, and C-frame castings, weldments or fabrications: Other: Other … Other. 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division