CLA-2-84:OT:RR:NC:N1:104
Timothy Kozicki
Flemington Aluminum & Brass, Inc.
24 Junction Road
Flemington, NJ 08822
RE: The tariff classification of an orbital grinding machine from Italy.
Dear Mr. Dahm:
In your letter dated November 30, 2022, you requested a tariff classification ruling.
The subject item is the GECAM belt orbital griding machine, Model No. 144, which uses rotating, abrasive belts to sand or polish round and elliptical metal pipes and tubes, both straight and bended varieties. The machine is powered by a 3-kW motor and its overall dimensions are 1200 x 650 x 1250 mm. As imported, the item will include an integrated “feeder” apparatus mounted on and connected to the grinding machine. The feeder employs two motorized rollers on each side of the machine to mechanically pull, and in reverse mode, push pipe/tube through the main machine.
Section XVI, Note 3, Harmonized Tariff Schedule of the United States (“HTSUS”) provides that unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. The principal function of the orbital grinding machine is to polish or sand metal pipe/tube. The function of the feeding apparatus, which is to help guide the material through the larger machine, is subsidiary to the machine’s principal mechanical function.
Based on the information and materials provided, the applicable subheading for the GECAM belt orbital griding machine, Model No. 144, will be 8460.90.8080, HTSUS, which provides for “Machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461: Other: 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 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 Arthur Purcell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division