CLA-2-84:OT:RR:NC:N1:104
Mr. David L. McKnight
Voith Holding Inc.
760 East Berlin Rd
York, PA 17408
RE: The tariff classification of the Drill Matic 240/CNC from Italy.
Dear Mr. McKnight:
In your letter dated July 6, 2017, you requested a tariff classification ruling.
The Drill Matic 240/CNC is used for drilling operations. It has 240 aluminum heads for drilling operations on rubber or polyurethane covers. These machines are equipped with a bed supporting the work piece and a separate bed for the carriage unit. The headstock unit is an indexing unit which allows the angular indexing of the roll in order to obtain high accurate drilling schemas.
You suggest that classification should be under Harmonized Tariff Schedule of the United States (HTS) subheading 8459.21.0080 as “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: Other drilling machines: Other”. This subheading would not be appropriate as you state the unit is designed for use principally on rubber or polyurethane covers. The materials used possess the characteristics of hard materials at the time work commences.
The applicable subheading for the Drill Matic 240/CNC will be 8465.95.0091, HTS, which provides for “Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials: Other: Drilling or mortising machines: Other.” The rate of duty will be 3 percent.
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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division