CLA-2-85:OT:RR:NC:N1:112
Martin W. Dooley
President
Multimodal International, LTD.
2100 E. Devon Ave.
Suite 102
Elk Grove Village, IL 60007
RE: The tariff classification of the Micro Spark Coating Machine from Japan
Dear Mr. Dooley:
In your letter dated April 23, 2015, you requested a tariff classification ruling on behalf of MC Machinery Systems, Inc.
The merchandise in question is referred to as a Micro Spark Coating Machine. From the information you provided, this machine generates a micro-pulse electric discharge between an electrode and the metal surface of the target object. The electrode is said to be constructed of sintered metal or ceramic powder. In use, the electric arc discharges a layer of the electrode material as well as melts the target surface which allows for the electrode material to be deposited onto the focus area. This operation forms a bonded coating, or with repeated application a cladding may be created.
In your letter, you propose that the Micro Spark Coating Machine may be classified in either subheading 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other” or subheading 8543.30.0000, HTSUS, which provides for "Electrical machines and apparatus…: Machines and apparatus for electroplating, electrolysis or electrophoresis". From your description of the machine’s operation, it is using a sputtering process to coat the material. Prior to January 2002, sputtering machines were classified in heading 8479, HTSUS. However, effective January 2002, based upon Presidential Proclamation 7515, the HTSUS was amended to conform to the amendments made to the International Convention on the Harmonized Commodity Description and Coding System for 2002. As a consequence of a World Customs Organization decision, the HTSUS was modified so that sputtering machines entered after 2002 have been classified in heading 8543, HTSUS. In view of this fact, classification of the Micro Spark Coating Machine in heading 8479, HTSUS, is precluded.
The applicable subheading for the Micro Park Coating Machine will be 8543.30.0000, HTSUS, which provides for "Electrical machines and apparatus…: Machines and apparatus for electroplating, electrolysis or electrophoresis". The rate of duty will be 2.6%.
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 Karl Moosbrugger at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division