CLA-2-84:OT:RR:NC:N1:104
Mr. Michele Leonelli
Urban Mining Company
2510 9th Street
Austin, TX 78702
RE: The tariff classification of a fluid-bed jet grinding mill from China
Dear Mr. Leonelli:
In your letter dated October 22, 2015 you requested a tariff classification ruling.
The fluid-bed jet grinding mill, Model QLMR-300G, is said to be principally used in the powder metallurgy process for making Neodymium-Iron-Boron (“NdFeB”) permanent magnets. The unit works to reduce the particle size of the material used to make the magnets while also homogenizing the dispersion of the various elements in the material. Ground raw material of the constituent elements are fed into the unit’s chamber. The material collides with inert gas that is also being moved through the chamber at an extremely high velocity. The collisions further reduce the particle size. The smaller, lighter particles rise while the heavier, larger particles continue to be ground.
In your letter, you suggest classifying the model under heading 8474, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or molding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry molds of sand; parts thereof”. The model under consideration is said to work with neodymium (a rare-earth metal chemical element), iron (a metal chemical element) and boron (a metalloid chemical element). These materials are not encompassed by the language of heading 8474, HTSUS. In view of this fact, classification in heading 8474, HTSUS, would not be appropriate.
The applicable subheading for the fluid-bed jet grinding mill, Model QLMR-300G, will be 8479.82.0080, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter: Other machines and mechanical appliances: Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines: Other”. 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division