CLA-2-84:OT:RR:NC:N1:104
Mr. Thomas Finley Pace
T.F. Pace & Associates Inc.
d.b.a. Pace Metal Fabrication
1140 Paces Place Rd.
Pinnacle, NC 27043
RE: The tariff classification of a metal press from China
Dear Mr. Pace:
In your letter dated November 9, 2017 you requested a tariff classification ruling.
The dual cylinder, hydraulic, universal multi-function metal press, i.e., the Ironworker model number Q35Y-30 (165 ton), weighs 14,100 pounds and measures 106” L x 42” W x 91” H. The Ironworker is capable of performing metal fabricating functions such as punching, shearing, notching and bending. The operator is able to perform several different operations on the same machine either simultaneously or singly.
The Ironworker comes with standard tooling that includes a repetition support table for the punching, shearing and notching stations. Safety guards are standard on all working machines. The machine, which requires an electrical connection, is free-standing on a suitable floor. For two operator utilization, the hydraulic system features two switch controls, one for operating the punching end cylinder and the other for operating the shearing end cylinder. The shear cylinder provides power to the shearing stations and a notching station. The system provides precision inching power to all five work stations which allows the Ironworker to be stopped at any position. This inching power ensures safe and accurate tool setting and work positioning.
The applicable subheading for the metal press, i.e., the Ironworker model number Q35Y-30 (165 ton), 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 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