CLA-2-84:OT:RR:NC:1:120
Ms. Laura Mara Vlaicu
Nesslog Expert Service
Josephspitalstr 15
München
Germany 80331
RE: The tariff classification of a Pulse Plasma Diffusion unit from Germany
Dear Ms. Vlaicu:
In your letter dated July 31, 2012, you requested a tariff classification ruling on behalf of your client Oerlikon Blazers Coating.
The merchandise under consideration is a pulse plasma diffusion (“PPD”) unit that consists of the following components: PPD™ vessel, cover wagon with plasma supply, control cabinets, control system / industrial PC, vacuum pump stand, LRP basin with pump and gas tableau. The PPD is a resistance type furnace used for heating work pieces of metal where the material to be heated serves as the resistor. It consists of a container in which current is passed through the material itself. The electrical resistance of the material powers the necessary heat.
The pulse plasma diffusion (“PPD”) Unit employs a plasma nitriding diffusion process designed to harden metals such as cast iron, cast steels or nitriding steels. It utilizes a thermochemical process to diffuse nitrogen into the workpiece surface. While referred to as a thermochemical process, no chemicals are used in the process. The process combines heat, vacuum and ionization to modify the chemical composition of the tool by diffusing nitrogen in the iron matrix. You have described it as a type of nitriding furnace in which heat is used to diffuse the nitrogen. Unlike Chemical Vapor Deposition and Physical Vapor Deposition processes, no target material is used.
Sputtering is used to clean the surface of the tools, heat up the tools and generate iron-nitride. The application of voltage between the workpiece and the wall of the vacuum chamber at low pressure leads to a high-power current glow discharge with a glowing directly at the surface of the workpiece. The highly accelerated nitrogen ions hit the cleaned and activated surface. The sputtered iron atoms and ions form nitrides in the reactive nitrogen atmosphere which are adsorbed at the workpiece surface and partly dissociate. The atomic nitrogen diffuses into the surface. Temperature, pulse interval, voltage and gas composition are maintained to exact specifications during the nitriding process. This process results in increased resistance to abrasive wear and corrosion resistance. A nitriding layer consists of a thin, hard and chemically
resistant compound layer with a tougher diffusion layer underneath it.
In your letter, you state that the unit will be imported complete in one shipment but partially dismantled. General Rule of Interpretation (“GRI”) 2(a) provides as follows:
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article incomplete or finished (or failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
The applicable subheading for the Pulse Plasma Diffusion Unit, as described above, will be 8514.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for industrial electric furnaces and ovens, resistance heated. 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 Denise Faingar at (646) 733-3010.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division