CLA-2-84:OT:RR:NC:N1:103
Kari Aiduk
Mohawk Global Logistics
123 Air Cargo Rd. North Syracuse, NY 13212
RE: The tariff classification of a 3D Rail from China
Dear Ms. Aiduk:
In your letter dated July 17, 2023, you requested a tariff classification ruling on behalf of your client, Koike Aronson, Inc.
The part under consideration is identified as a 3D Rail, part number TBPJ64026, used with the IK-72 series of machines. Each rail is composed of synthetic rubber, a flexible steel tube, a nylon strip, and magnets. In its application, the rail is mounted onto a plate of metal, allowing a machine with a specialized carriage to travel along the plate. As the carriage moves along the rail, the machine either cuts or welds the metal surface. The 3D Rail is ideal for triple plane applications where a plate is not flat or straight, such as during ship, vessel, tank, and building repair.
You suggest the 3D Rail is classified under subheading 8468.90.1000, Harmonized Tariff Schedule of the United States ("HTSUS"), which provides for "Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8515; gas-operated surface tempering machines and appliances; parts thereof: Parts: Of hand-directed or -controlled machinery and apparatus." We disagree. The 3D Rail is used with all IK-72 series machines, which you identified as the IK-72T, IK-72W, and IK-72 Multi 2. The IK-72T is a machine dedicated to cutting while the IK-72W and IK-72 Multi 2 are tool holders, capable of holding separately purchased welding or cutting equipment from various manufacturers. Each machine performs a distinct function and is classified in a separate heading. As such, the 3D Rail is neither used with a particular kind of machine nor with a number of machines of the same heading.
The applicable subheading for the 3D Rail, part number TBPJ64026, will be 8487.90.0080, HTSUS, which provides for “Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere in this chapter: Other: Other.” The rate of duty will be 3.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8487.90.0080, 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 8487.90.0080, 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