CLA-2-84:RR:NC:1:104 J82531
Ms. Shelley Vybiral
Snap-Tite, Inc.
8325 Hessinger Dr.
Erie, PA 16509
RE: The tariff classification of a coning and threading machine and associated tooling from the U.S. and other countries
Dear Ms. Vybiral:
In your letter dated March 31, 2003 you requested a tariff classification ruling.
Literature and a video has been provided for the Model AEGCTM-2 Coning and Threading Machine. (The video will be returned per your request.) The machine features separate coning and threading heads powered by a single ½ HP TEFC (Totally Enclosed, Fan Cooled) motor and drive system. The machine also includes an oil pump and reservoir to provide the cutting oil which flows during each operation. The unit is mounted on a stand with locking casters for ease of mobility and stability. The machine’s approximate dimensions are 56”h x 28”w x 20”d and weight 350 pounds. Tooling is ordered separately.
The coning and threading machine is used to cone and/or thread the ends of metal tubing. The machine requires considerable manual assistance. For the coning operation, the operator inserts the appropriate collet and cutters for the desired outside tube diameter. He then inserts the tubing into the collet until it bottoms on the cutters. Once the machine is started and oil is flowing, the tubing is advanced by manually turning a feed wheel. After the machining is completed, the feed wheel is reversed and the tubing is removed. The coned tubing is then taken to the threading end of the machine where after installing the appropriate size collet and placing the corresponding size die chasers in the die head, the tubing is inserted. Slight pressure is applied to start the tubing into the die chasers. After the thread cutting starts, the machine is self-feeding. When the preset thread length is reached, the die automatically opens. A stop switch is then pushed and the tubing is removed.
The tooling for the coning and threading machine is all specifically designed. It includes a collet used to hold the tubing in place while operating the machine, cutters used to cut a cone shape on the end of a tube, and die chasers which are installed in the machine’s die head and used to cut threads on the tubes. The composition of the cutting part of the cone cutters and the die chasers is tool steel. These three items may also be imported packaged together in a sealed plastic bag as a set. The set would include one collet, two coning cutters and four die chasers. The literature includes a chart indicating the part numbers for the sets available to process various tube sizes as well as the part numbers for the items individually. You request the classification of the tooling imported individually and as a set.
General Rule of Interpretation (GRI) 1, HTSUSA, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUSA. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods.
The instant tooling set consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., tooling for the coning and threading machine). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kit in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) says that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. The items which merit equal consideration include the cone cutters and die chasers.
The applicable subheading for the coning and threading machine will be 8461.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for planing, shaping, slotting, … and other machine tools working by removing metal or cermets, not elsewhere specified or included: other: other. The general rate of duty will be 4.4 percent.
The applicable subheading for the collet will be 8466.20.8065, HTS, which provides for parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders …: work holders: other. The general rate of duty will be 3.7 percent.
The applicable subheading for the die chasers will be 8207.40.6000, HTS, which provides for interchangeable tools for handtools, whether or not power operated, or for machine tools …: tools for tapping or threading, and parts thereof: other. The general rate of duty will be 4.8 percent.
The applicable subheading for the tooling set and for the coning cutter imported separately will be 8207.90.4500, HTS, which provides for interchangeable tools for handtools, whether or not power operated, or for machine tools …: other interchangeable tools, and parts thereof: other: other: suitable for cutting metal, and parts thereof. The general rate of duty will be 4.8 percent.
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 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division