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
Dear Mr. Flowers:
In your letter dated March 8, 2023, you requested a tariff classification ruling.
The item under consideration is the A-Axis Base, part number X.1025.1358, for a vertical multi-axis CNC Machining Center used in the manufacture of automobile parts such as automotive engine blocks and heads. The A-Axis Base is made of cast iron and is integral to the CNC Machining Center which will perform multiple machining activities such as milling, boring, drilling, reaming, and tapping. The imported A-Axis Base is produced from the iron material ASTM A48, and after pouring will achieve a hardness of 260. The molten iron will be poured using an investment casting process and will be one complete piece. After the hardening process, the piece will be cleaned, and deburred with all fins, gates, sprues, and risers removed. The piece will be base primed with paint to prevent rust during the shipping process. After importation into the U.S., the piece will be further machined and used as a base for the CNC Machining Center.
The applicable subheading for the A-Axis Base, part number X.1025.1358, will be 8466.93.1560, Harmonized Tariff Schedule of the United States, 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: Bed, base, table, head, tail, saddle, cradle, cross slide, column, arm, saw arm, wheelhead, tailstock, headstock, ram, frame, work-arbor support, and C-frame castings, weldments or fabrications: Cast-iron parts not advanced beyond cleaning, and machined only for the removal of fins, gates, sprues and risers or to permit location in finishing machinery: Other. The rate of duty will be free.
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