CLA-2-84:OT:RR:NC:N1:104
Ms. Lorrie Roddy
RIM Logistics Ltd.
200 N. Gary Ave.
Roselle, IL 60172
RE: The tariff classification of Pallets and Headers from China
Dear Ms. Roddy:
In your letter dated September 18, 2017, on behalf of your client, Hawkeye Pedershaab Concrete Technologies Inc., you requested a tariff classification ruling.
The imported items are pallets and headers, also known as joint rings, used in a concrete forming machine. The pallets and headers are used in a molding process which produces concrete pipes in various shapes according to a customer’s specifications. They form the joints of the pipes. The pallets are used as the bases for the molds. After the forms are removed, the concrete pipes remain on the bases until cured. The headers are used in the formation of the top part of the concrete pipes, i.e., the spigots. You state that pallets and headers are made of machined cast iron and are designed to be used only in a machine that works on uncured powdered and/or wet concrete to produce pipe.
In your request, you propose that the pallets and headers be classified under subheading 8474.90.0090, 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: Parts …Other”. Heading 8480, HTSUS, provides for “Molding boxes for metal foundry; mold bases; molding patterns; molds for metal (other than ingot molds), metal carbides, glass, mineral materials, rubber or plastics”. Neither of the two articles comprise a complete mold. There is no provision for parts or accessories of molds under heading 8480, HTSUS, even if the article is designed and dedicated for use solely with a particular mold.
“Parts” are classified in accordance with Note 2 to Section XVI which states that, subject to certain exclusions found in Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;
(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;
(c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.
The cast iron pallets are locked onto the bottoms of the molds to form the bell-shaped bottoms of the pipes. The pallets are necessary to complete the molds. Subheading 8474.90.0090, HTSUS, would not be appropriate for the pallets as such mold bases are specifically provided for in heading 8480, HTSUS.
By virtue of Note 2(b) to Section XVI, the applicable subheading for the headers will be 8474.90.0090, 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: Parts …Other”. The rate of duty will be Free.
By virtue of Note 2(a) to Section XVI, the applicable subheading for the pallets will be 8480.20.0000, HTSUS, which provides for “Molding boxes for metal foundry; mold bases; molding patterns; molds for metal (other than ingot molds), metal carbides, glass, mineral materials, rubber or plastics: Mold bases”. The rate of duty will be 3.4 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 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