CLA-2-84:OT:RR:NC:1:104
Mr. Thomas Dale Willbourn
ECCO Distribution
19860 Fraser Highway
Langley, British Columbia
Canada
V3A 4C9
RE: The tariff classification of a Spiral Machine and a Spiral Elbow Machine from Finland and Korea
Dear Mr. Willbourn:
In your letter dated September 10, 2014 you requested a tariff classification ruling.
The importation consists of a Spiral Machine (Nokia #4) manufactured in Finland and a Spiral Elbow Machine (SEM-300) manufactured in Korea. Both machines are being imported from Canada to the United States in used condition.
The Spiral Machine produces sheet metal spiral pipe in 6” through 72” diameters used in the HVAC industry. Submitted literature indicates that the Spiral Machine is comprised of several modules, i.e., an uncoiler, a forming unit, a seaming unit and a plasma torch. The spiral pipe is manufactured from a narrow width coil and is formed with a spirally wound seam. The spiral pipes are produced in galvanized steel, aluminum and stainless steel materials with gauges from 30GA to 18GA. The production process starts with a narrow width coil where the coil is mounted on an uncoiler and is then fed through the forming rolls which partially forms the seam. The strip continues into the ring tool which rolls the pipe diameter and completes the spirally wound seam. The pipe is then cut to length using a Plasma torch.
The Spiral Elbow Machine produces sheet metal in 26ga galvanized steel elbows used in the HVAC industry in sizes ranging from 4” through 18” diameters. Submitted literature indicates that the Spiral Elbow Machine is comprised of several modules, i.e., an uncoiler, a forming/slitting unit, a tensioning unit and a seaming unit. A narrow width galvanized steel coil is then mounted on an un-coiler and then fed through the forming unit which then slits the coil into two halves with a wave pattern to match the diameter of the elbow being produced. The two halves then pass through the tensioning adjust unit which adjusts the speed of material and then on to the seam unit which shapes the coil into the final product using elbow jigs.
The applicable subheading for the used Spiral Machine (Nokia #4) and the Spiral Elbow Machine (SEM-300), imported complete as described above, will be 8462.29.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machine tools (including presses) for working metal by forging, hammering or die-stamping; machine tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above: Bending, folding, straightening or flattening machines (including presses): Numerically controlled: Other: Used or rebuilt. The rate of duty will be 4.4 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