CLA-2-84:OT:RR:NC:1:104
Mr. Robert Y. Huang
Qualics, LLC
13562 Silver Ivy Lane
San Diego, CA 92129
RE: The tariff classification of a Solder Paste Mixer from China
Dear Mr. Huang:
In your letter dated April 25, 2011 you requested a tariff classification ruling.
The imported merchandise is called a solder paste mixer, Product #UM-113, that is used in the electronics industry. This mixer is used by electronic companies in the production of printed circuit assemblies. The purpose of this mixer is to take a jar of frozen solder paste and instead of waiting hours for the paste to thaw out, the solder paste mixer is able to stir the frozen solder paste and soften it in approximately 2 minutes. The paste then can be used in a solder paste machine. The solder paste mixer weighs about 70 pounds and is 16”(H)x16”(W)x16”(D). The solder paste mixer is easy maintenance, can mix chilled solder paste from the refrigerator, designed for off-the-shelf solder paste, improves fluctuation of mixing by operators and is PC software integrated. The solder paste mixer has a 25% centrifugal rotation speed and it contains 10 program memories. It has a centrifugal rotation of 100 ~ 1000rpm; Model UM-113S maximum rotation to 2000rpm for high viscosity materials; and a maximum mixing weight of 130g.
In your letter, you proposed three possible classifications. The first subheading is 8468.20.50, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8515; gas-operated surface tempering machines and appliances; parts thereof. However, the function of the solder paste mixer is not one that is encompassed by the language of subheading 8468.20.50, HTSUS. You also suggested two other possible classifications, i.e., (1) subheading 8479.82.00, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines: Mixing, kneading or stirring machines and (2) subheading 8479.89.98, HTSUS, which provides for Machines and mechanical appliances … Other machines and mechanical appliances: Other: Other … Other. In situations where there are two competing subheadings, the “Rule of Specificity” must be considered. In Carl Zeiss, Inc. v. United States, 195 F.3d, 1375, 1380 (Fed. Cir. 1999) (citing Orlando Food Corp. v United States, 140 F.3d 1437, 1441 (Fed. Cir. 1998)), the Court of Appeals for the Federal Circuit stated that under the rule of specificity, “the court will look to the provision with requirements that are more difficult to satisfy and that describe the article with the greatest degree of accuracy and certainty.” Merchandise is classifiable under the tariff provision having the requirements and/or terms which are more difficult to satisfy and more restrictive. In this instance, the language of subheading 8479.82, HTSUS, is more restrictive and difficult to satisfy than that of subheading 8479.89, HTSUS. It also describes the mixer with greater accuracy and certainty. Thus, classification in subheading 8479.89, HTSUS, would not be appropriate.
The applicable subheading for the Solder Paste Mixer, Product #UM-113, will be 8479.82.0040, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines: Mixing, kneading or stirring machines. The rate of duty will be Free.
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