CLA-2-84:RR:NC:1:104 A86776
Mr. Michael B. Marogil
NNR Aircargo Service (USA) Inc.
345 Richert Road
Wood Dale, IL 60191
RE: The tariff classification of a squeeze casting machine and
dies from Japan
Dear Mr. Marogil:
In your letter dated August 14, 1996 on behalf of Casting
Technology Company you requested a tariff classification ruling.
The squeeze casting machine is used in a metallurgical
casting process to produce aluminum components, mainly automotive
parts. In the "squeeze casting" process, aluminum is introduced
into the die cavity. A production cell which uses an integrated
manufacturing system and a double-piston vertical squeeze
mechanism produces the desired component. Interlocked computers
coordinate the metal flow and cooling systems to achieve very
rapid directional solidification and fast cycle times.
In your letter, you also inquire about dies. Molds used in
die casting are referred to as "dies". Since the machine in
question is an injection or compression type of casting machine,
the dies to be used with the squeeze casting machine are
considered to be injection or compression type molds.
Three methods of shipment are used: (1) squeeze casting
machine imported alone, (2) squeeze casting machine imported
together with its dies and (3) dies imported separately.
The applicable subheading for the squeeze casting machine
whether imported alone or together with its dies (except for
duplicates of the same die) will be 8454.30.0010, Harmonized
Tariff Schedule of the United States (HTS), which provides for
Converters, ladles, ingot molds and casting machines, of a kind
used in metallurgy or in metal foundries, and parts thereof:
Casting machines...Die casting machines. The rate of duty will
be Free.
The applicable subheading for the squeeze casting machine
dies when imported separately or duplicates of the same die when
imported together with the casting machine will be 8480.41.0000,
HTS, which provides for Molding boxes for metal foundry; mold
bases; molding patterns; molds for metal (other than ingot
molds), metal carbides, glass, mineral materials, rubber or
plastics: Molds for metal or metal carbides: Injection or
compression types. The rate of duty will be 3.6 percent ad
valorem.
This ruling is being issued under the provisions of Part 177
of the Customs 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, contact National Import Specialist Robert
Losche at 212-466-5670.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division