CLA-2-85:OT:RR:NC:N1:103
Nidhin Narayanan
Newark Electronics Corporation
4180 Highlander Parkway Richfield, OH 44286-9352
RE: The tariff classification of a soldering station from China
Dear Mr. Narayanan:
In your letter dated March 20, 2023, you requested a tariff classification ruling.
The item under consideration is a Digital Soldering Station, model number MP740138, that consists of a soldering iron, soldering stand, and soldering station. A user plugs the soldering iron into the soldering station, whose main components include a transformer, PCBA, and LCD screen. The soldering station controls the delivery of electricity to a dual-core ceramic heater, which in turn determines the temperature of the tip on the soldering iron. The Digital Soldering Station functions as an electrically heated soldering iron and is designed for general use.
You suggest the subject item is classified under subheading 8515.19.0000, Harmonized Tariff Schedule of the United States ("HTSUS"). Although we agree the item is classified in heading 8515, we disagree at the subheading level. Electrically heated soldering irons are specifically provided for under subheading 8515.11.0000, HTSUS.
The applicable subheading for the Digital Soldering Station, model number MP740138, will be 8515.11.0000, 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: Brazing or soldering machines and apparatus: Soldering irons and guns.” The rate of duty will be 2.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8515.11.0000, 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 8515.11.0000, 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 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 Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division