CLA-2:84:OT:RR:NC:N1:104
Ling Shi
Shanghai Yunhui Trading Co., Ltd.
No. 65 Huanggjiaque Road Shanghai 200010 China
RE: The tariff classification of laser cutting and engraving machines from China
Dear Ms. Shi:
In your letter dated August 22, 2023, you requested a tariff classification ruling. The items in question are three different laser cutting and engraving machines.
The following item descriptions were provided in your written submission which included references to internet websites providing additional information.
Item 1 is the OMTech Polar-350 Desktop Laser Engraver. It is used to engrave and cut wood, acrylic, fabric, leather and other non-metal materials. It is comprised of a CO2 laser with 50W power, laser head, stepper motor, two rotary axis attachments, integrated panoramic camera, linear guide rail, air assist fan, exhaust fan, internal cooling system, and a metal housing with glass upper cover. It also includes operating software, Wi-Fi connection, and supports various file formats and image types. Its approximate dimensions are 38” x 22” x 9” and features a 12” x 20” work area.
Item 2 is the OMTech B10 Blue Light Engraver. This frame-like machine is used to carve and cut all types of metal and non-metal materials, including wood, cork, paper, cardboard, plastics, glass, cloth, leather, and stone. It is comprised of a 10W diode semiconductor laser, laser module, stepper motor, air assist fan, X-axis gantry, and an off-balance gyroscope detector with alarm. It includes operating software. Its approximate dimensions are 28” x 25” x 8” and features a work area of 16” x 16”.
Item 3 is the OMTech 20W Fiber Laser Engraver. This 20W solid-state laser split system unit is mainly used to mark, engrave, and etch metal but is capable of working with other types of materials such as brick, tile, leather, and hard plastics. It is comprised of: (1) a main tower housing the fiber laser source, stepper motor, mainboard, power supplies, and various connections; and (2) a Galvo lens head (attached to the main tower by a laser cable), which is mounted on a height-adjustable support column attached to a metal worktable. It is air-cooled, rotary axis compatible, and includes operating software. Its approximate dimensions are 14” x 23” x 27” and features a work bed of 4.3” x 4.3”.
You suggest classification of the subject machines in heading 8456, Harmonized Tariff Schedule of the United States (HTSUS). Heading 8456 provides for “Machine tools for working any material by removal of material, by laser or other light or photon beam . . ..” However, to classify goods in heading 8456, we must also consider the Explanatory Note (EN) to heading 8456 which provides, in pertinent part:
The machine‑tools of this heading are machines used for the shaping or surface‑working of any material. They must meet three essential requirements:
(i) They must work by removing material;
(ii) They must carry out operations of the kind performed by machine‑tools equipped with
conventional tools;
(iii) They must use one of the following seven processes: laser or other light or photon beam,
ultrasonic, electro-discharge, electro-chemical, electron beam, ionic‑beam or plasma arc.
Therefore, to fall within heading 8456, the subject laser cutting and engraving machines must satisfy all three criteria in the aforementioned EN. All three machines meet the first EN criterion because they shape or surface work material by removing trace amounts of surface material from the input material. The machines also perform functions, namely marking and engraving, that can be performed by machine-tools equipped with conventional tools, thus satisfying the second EN criterion. Finally, all three machines utilize a laser-based process to perform their functions (i.e., CO2, diode, and solid-state laser). As all three EN criteria are met, we find that the laser cutting and engraving machines are described by the EN for heading 8456.
The applicable subheading for the OMTech Polar-350 Desktop Laser Engraver, the OMTech B10 Blue Light Engraver, and the OMTech 20W Fiber Laser Engraver, will be subheading 8456.11.9000, HTSUS, which provides for “Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron-beam, ionic-beam or plasma arc processes; water-jet cutting machines: Operated by laser or other might or photon beam processes: Operated by laser: Other: Other.” The general rate of duty will be 2.4 percent ad valorem.
Products of China classified under subheading 8456.11.9000, HTSUS, unless specifically excluded, are subject to the 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 8456.11.9000, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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