CLA-2-84:OT:RR:NC:1:104
Ms. Ricki Diaz
American Lamprecht
700 Rockaway Tpke
Room 304
Lawrence, NY 11559
RE: The tariff classification of a Bending Machine from Italy
Dear Ms. Diaz:
In your letter dated January 14, 2015 on behalf of your client, W.R. Sharples Co. Inc., you requested a tariff classification ruling.
Alta Model 401 is a heavy duty high rule manufacturing bending machine. It is able to perform the following operations: 1) Straight cut/lip (miter), 2) Bridges and 3) Bends. The Alta machine can be equipped with special cartridges which can produce Holes or Slots in the steel rule body as an optional feature. The bending system of the machine which can automatically adjust to the right height and the positioning of the bends is extremely accurate. The Alta machine can work rules 3 and 4 Pt from 30.00 mm to 100.00 mm (1.18” ~ 4”) and 6 Pt rule from 30.00 mm to 60.00 mm (1.18” ~ 2.36”)
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refers to only part of the machine then those headings are to be regarded as equally specific in relation to the function of the machine. As per Note 3 to Section XVI, composite machines consisting of two or more machines fitted together or machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component which performs the principal function. In this instance, principal function cannot be determined. According to General Explanatory Note (VI) to Section XVI, titled “Multi-Function Machines and Composite Machines”, when it is not possible to determine the principal function of the machine as provided for in Note 3 to Section XVI, and when the context does not otherwise require, it is necessary to apply GRI 3(c). Here all the components under consideration fall under the same heading, i.e., heading 8462. Thus, the Model 401 is classifiable in the subheading which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for the Alta Model 401 Bending Machine will be 8462.49.0050, 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: Punching or notching machines (including presses), including combined punching and shearing machines: Other: Other. 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