CLA-2-84:OT:RR:NC:N1:164
Robert Lombardo
Hypertherm Inc.
9 Great Hollow Rd. Hanover, NH 03755
RE: The tariff classification of a Plasma Arc Cutting System Power Supply
Dear Mr. Lombardo:
In your letter dated April 24, 2024, you requested a tariff classification ruling for a plasma arc cutting system power supply. You indicated the country of origin of the product, as defined in 19 C.F.R. 134.1(b), is the United States, but request classification for instances when the product is imported separately without an applicable United States Goods Returned provision.
Used exclusively with the Hypertherm Powermax65/85/105 SYNC series plasma arc cutting systems, the power supply is a constant current DC power source which functions to provide the correct electrical energy to maintain a plasma arc in the terminating consumable cartridge. Additionally, the power supply filters incoming gas (typically compressed air), regulates its pressure and flow, directs it through the torch and into the consumable cartridge where it ionizes to produce a plasma arc with an articulating workpiece. Reaching temperatures approaching 23,000 degrees Fahrenheit, the plasma arc is capable of cutting metal by melting it and blowing the molten metal away.
On its rear exterior, the power supply features a preinstalled power cord, on/off switch, and gas inlet. Models configured for mechanized cutting feature additional connections. Its front exterior features an LCD user interface display, a dial for manually adjusting amperage and air pressure, pushbutton controls for menu navigation, pushbutton selector for cutting modes, an LED power indicator light, and an LED error indicator light. The front exterior also contains product-specific attachment ports for the work lead and torch cable. The interior of the power supply houses several components, including, but not limited to, an air filter, valve, fan inlet, magnetic assembly,power board, and power modules. The enclosure panel (housing) features one handle on both ends of its top surface for portability. While the handles suggest it is capable of being carried, the available instructional and marketing materials suggest the product is designed to be seated on fixed surfaces such as a workbench or floor when operating.
Although the power supply delivers the integral electrical energy and compressed gas to create and maintain a plasma arc, on its own, it is incapable of plasma arc cutting. During operation, it is dependent on the other three components (torch, work lead, consumable cartridge) plus the workpiece to accomplish plasma arc cutting. As described, the power supply functions only as a part of the Powermax65/85/105 SYNC plasma arc cutting systems.
Parts are classified in accordance with Note 2 to Section XVI of the Harmonized Tariff Schedule of the United States (HTSUS) which states that, subject to certain exclusions found in Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;
(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;
(c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.
Based on our review of the information provided, the power supply is considered a part and is therefore classifiable in heading 8466, HTSUS, in accordance with Note 2(b) to Section XVI.
The applicable subheading for the power supply will be 8466.93.9885, HTSUS, which provides for Parts and accessories suitable for use solely or principally with the machines of heading 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines: Other: For machines of headings 8456 to 8461: Other: Other: Other: Other: Other: Other. The rate of duty will be 4.7 percent ad valorem.
Products of China classified under subheading 8466.93.9885, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. If the country of origin is China, at the time of importation, you must report the Chapter 99 subheading 9903.88.01, HTSUS, in addition to the applicable subheadings listed above.
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/.
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 (C.F.R.), 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 C.F.R. 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 PAUL TAYLOR at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division