CLA-2-84:OT:RR:NC:N1:103
Jennifer Kirn
JSK Global CHB
12911 Simms Avenue
Hawthorne, CA 90250
RE: The tariff classification of a gantry assembly from China
Dear Ms. Kirn:
In your letter dated July 30, 2021, you requested a tariff classification ruling on behalf of your client, AMET International, Inc.
The item under consideration is a gantry assembly, part number AGH 3x4TC, which consists of heavy-duty travel carts, ball screw driven column lifts, servo lifting columns, AC servo motors, a servo driven carriage, a horizontal cross-member, and a cantilevered boom. The two vertical lifting columns and a horizontal cross-member provide structural integrity. Each vertical column is mounted on a travel carriage with steel wheels, to allow linear transverse motion on linear rails. Profiled linear rails and a ball screw are affixed to the vertical columns for vertical elevation of the separate horizontal positioning boom. This boom also includes linear rails and a gear rack to allow horizontal motion of the boom travel carriage. The boom travel carriage will also have a cantilevered boom mounted perpendicular to the horizontal positioning boom. The major structures of the gantry, including the vertical columns, horizontal cross-member, horizontal positioning boom, cantilevered boom, and travel carts, are composed of powder-coated carbon steel.
You state at time of importation, the gantry assembly is not specifically configured for welding. Instead, after importation a welding head, cutting head, grinding head, or other machine tool will be mounted to the cantilevered boom of the gantry assembly. A control system will also be added to control the motion axes of the gantry and the machine tool. The final gantry is not fully automatic or autonomous. An operator will use the gantry assemble to lift and position the machine tool.
In your submission, you suggest classification under subheading 8515.80.0080, Harmonized Tariff Schedule of the United States ("HTSUS"), which provides for "Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets; parts thereof: Other machines and apparatus: Other." We disagree. At the time of importation, the gantry assembly is not programmed for any specific function and is not fitted with the welding head or any welding components. You state the gantry assembly can be fitted with different types of machine tools post-importation. As such, classification in heading 8515, HTSUS, would not be appropriate.
You also suggest classification under subheading 8426.19.0000, HTSUS, which provides for "Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane: Overhead traveling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers: Other." We disagree. Heading 8426 covers lifting or handling machines usually based on a pulley, winch or jacking system. In addition, the machines in heading 8426 operate by lifting and suspending their loads from above. The gantry assembly does not suspend the machine tool from above nor does it use a pulley, winch, or jacking system. Instead, it uses servo motors and ball screws to provide vertical and horizontal positioning. As such, classification in heading 8426, HTSUS is also not appropriate.
The applicable subheading for the gantry will be 8428.90.0290, HTSUS, which provides for “Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics): Other machinery: Other.” The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8428.90.0290, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8428.90.0290, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the 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 Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division