CLA-2-84:OT:RR:NC:1:104
Mr. Marc A. Romano
Husky Injection Molding Systems, Inc.
55 Amherst Villa Road
Buffalo, NY 14225-1432
RE: The tariff classification of a repair kit from Canada
Dear Mr. Romano:
In your letter dated January 27, 2009 you requested a tariff classification ruling.
Each Husky spare part/repair kit is unique and bears a unique identifying number, i.e., the Husky Part Number (“HPN”). Each component within the kit also bears a unique HPN. The kit is assembled with the specific components required to repair the mold/machine for which it was designed. Any one kit can only repair a mold or a machine, not both, as the two assemblies (mold and machine) differ and require different components for repair and maintenance. Each kit consists of the most common wear and replacement components for a specific mold/machine. Components are not interchangeable with other repair kits.
In view of the fact that components vary according to the specific kit ordered, this ruling will be limited to the specific set of facts presented in your inquiry. It will only address the one kit for which you have submitted detailed information. You have submitted a breakdown by description and value of the components contained in Repair Kit #4111974. This kit is designed for the repair of a mold only. The components included in this kit are not sufficient to form a complete mold. The submitted disc will be returned to you as per your request.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relevant section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTS. GRI 3(a) states in part that when two or more headings each refer to a 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.
Sets which cannot be classified by reference to GRI 3(a) are to be classified as if they consisted of the component which gives them their essential character. The factor or factors which determine essential character varies with the goods presented in the set. Explanatory Note GRI 3(b)(VIII) lists the following as factors to be considered: the nature of the material or component, their bulk, quantity, weight or value, and the role of a constituent material in relation to the use of the goods.
There is no provision for parts or accessories of molds under heading 8480, HTSUS, even if the part is designed and dedicated for use solely with a particular mold. The language of heading 8480, HTSUS, is clear on this point, i.e., “… molds for metal (other than ingot molds), metal carbides, glass, mineral materials, rubber or plastics:”. Parts of molds are classified in accordance with Note 2 to Section XVI. Any component that is (1) part of a mold for use in an injection-molding machine for plastics and (2) not more specifically provided for elsewhere in the HTSUS is classifiable in subheading 8477.90.8501, HTSUS, which provides for Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this chapter; parts thereof: Parts: Other … Of injection-molding machines. There is no one single component that imparts the essential character to Repair Kit #4111974. In this case, the factors of bulk, quantity, and role of constituent material indicate that the essential character of this kit is given by the goods classified under subheading 8477.90.8501, HTSUS.
It is the opinion of this office that Repair Kit #4111974 is comprised of goods put up in sets for retail sale. In its imported condition, the instant kit 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., repair/maintenance of a mold). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. By virtue of General Rule of Interpretation 3(b), Repair Kit #4111974 is classified as a set.
The applicable subheading for the Repair Kit #4111974 will be 8477.90.8501, HTSUS, which provides for Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or include elsewhere in this chapter; parts thereof: Parts: Other … Of injection-molding machines. The rate of duty will be 3.1 percent ad valorem.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division