CLA-2-84:OT:RR:E:NC:1:104
Mr. John Hesch
Tyco Safety Products
6600 Congress Avenue
Boca Raton, FL 33487
RE: The tariff classification of an Ultrasonic Cutting Tool from Japan or China
Dear Mr. Hesch:
In your letter dated June 17, 2009 you requested a tariff classification ruling.
The tool in question, Model #US-15CBS is a hand-held sonic-cutter that is designed to cut plastic parts using a blade that operates by means of ultrasonic energy. The two main components of the tool are (1) the oscillation unit and (2) the handpiece. The two components are connected via an output plug and an output cable. The oscillation unit is the power source operating at a 39.5 KHz oscillation frequency with a maximum output power of 30W. The handpiece does not contain a rotating motor. It uses piezo crystals that vibrate when voltage is applied to them. The crystals in this handpiece vibrate at 39.5 KHz which in turn causes the blade to vibrate at the same frequency. The light-weight tool is ergonomically designed with an easy hand grip to reduce fatigue and to allow for long continuous operation. The sonic-cutter features intricate and accurate cutting with a light touch and a constant frequency which provides steady cutting results.
In your letter, you make reference to heading 8508, Harmonized Tariff Schedule of the United States (HTSUS). Presidential Proclamation 7515 dated December 18, 2001 and published in the Federal Register on December 26, 2001 (66 FR 66549) modified the HTSUS to reflect changes resulting from nomenclature modification to the Harmonized System. The modifications and technical rectifications to the HTSUS made by Annex I (which included the changes to headings 8467 and 8508) were effective to goods entered on or after January 10, 2002. One of these changes was to delete heading 8508 and to create new provisions in heading 8467 to cover the goods of the deleted heading 8508. Heading 8467, HTSUS, provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor. However, the Explanatory Notes to heading 8467, HTSUS, indicate that the heading excludes combinations consisting of a tool holder with a separate motor. The tool in question does not incorporate a motor (self-contained or otherwise) but rather a separate oscillation unit which supplies ultrasonic energy. In addition, this oscillation unit itself is not considered a motor. Thus, classification of Model #US-15CBS in heading 8467, HTSUS, is precluded.
The applicable subheading for the Ultrasonic Cutting Tool will be 8456.20.5000, Harmonized Tariff Schedule of the United States (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: Operated by ultrasonic processes: Other. The rate of duty will be 2.4% 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