CLA-2-84:OT:RR:NC:N1:104
Dale Flowers
MAG Automotive LLC
6015 Center Dr. Sterling Heights, MI 48312
RE: The tariff classification of a cast iron base from China and Hungary
Dear Mr. Flowers:
In your letter dated February 21, 2023, you requested a tariff classification ruling.
The item under consideration is the A-Axis Base (part number X.1025.1357), which will be used as the foundation of a Specht 800 Machining Center. The Specht 800 Machining Center is a multi-axis CNC machining center that will perform multiple machining activities such as milling, boring, drilling, reaming, and tapping, and will be used in the production of automotive parts such as cylinder blocks and heads. The subject A-Axis Base is made of cast iron and provides the foundation to the Specht 800 Machining Center.
As imported, the A-axis Base is not in its raw state but rather has been advanced beyond cleaning, deburring, and fin removal. In follow up communications, you indicated that prior to importation, a raw base casting from China (part number X.1025.1358) is sent to Hungary where it is subjected to the following processes and machine finishing: the top of the base is machined with a milling process to provide the mounting surface needed to balance the stock; all mounting holes are drilled and tapped to allow other pieces to be mounted on it; the top of the base is then finished milled; the item is painted. The finished A-Axis Base is then exported from Hungary to the United States.
The applicable subheading for the A-Axis Base (part number X.1025.1357) will be 8466.93.9885, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand: Other: For machines of headings 8456 to 8461: Other: Other: Other: Other: Other. The rate of duty will be 4.7% 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division