CLA-2-84:OT:RR:NC:1:104
Mr. Paul S. Anderson
The Anderson Law Firm, LLC
125 S. Wacker Drive
Suite 1825
Chicago, IL 60606
RE: The tariff classification of an Auto Tip Dresser from Japan
Dear Mr. Anderson:
In your letter dated September 22, 2014, on behalf of your client, Changer and Dresser Corporation (C&D), you requested a tariff classification ruling.
Part number CDK-BAYO is referred to as an Auto Tip Dresser used in robotic welding lines that utilize cap tips to weld steel plates. The cap tips (electrodes) have a limited lifespan of welds before the tips wear out. The cap tips require that they be re-sharpened before the next series of welds. The sharpening or dressing is done through a high-torque, high-speed rotational process which ensures tip face alignment and the ability to cut or dress the upper and lower cap tips simultaneously.
The auto tip dresser weighs 15.7 kg and used exclusively in connection with welding machines but in particular with spot-weld systems. The auto tip dresser adopts to one touch holder which doesn’t require any tools. It dresses the upper and lower tips simultaneously so it ensures tip face alignment and a long life span. The KTW cutter reduces dressing time and enables the cap tips to be dressed with the pressure between 1078N (110kgf) and 1960N (200kgf). The auto tip dresser also contains a floating mechanism which reduces the stress on welding gun and dresser.
In your letter, you propose classifying the Auto Tip Dresser in subheading 8479.81.0000, Harmonized Tariff Schedule of the United States (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: For treating metal, including electric wire coil-winders. Alternatively, you propose classification in subheading 8515.90.2000, HTSUS, which provides for Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting: electric machines and apparatus for hot spraying of metals or cermets; parts thereof: Parts: Of welding machines and apparatus.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level (for the 4-digit headings and the 6-digit subheadings) and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the General Rules of Interpretation. While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989). In this instance, guidance is provided in the ENs for heading 84.79. Said notes state, in pertinent part:
This heading is restricted to machinery having individual functions, which:
Is not excluded from this Chapter by the operation of any Section
or Chapter Note.
and (b) Is not covered more specifically by a heading in any other Chapter
of the Nomenclature.
and (c) Cannot be classified in any other particular heading of this Chapter
since:
No other heading covers it by reference to its method of functioning, description or type.
and (ii) No other heading covers it by reference to its use or to the
industry in which it is employed.
or (iii) It could fall equally well into two (or more) other such
headings (general purpose machines).
The Auto Tip Dresser is (1) covered more specifically elsewhere in the Nomenclature and (2) can be classified in a particular heading of Chapter 84, HTSUS. Thus, classification of the Auto Tip Dresser in subheading 8479.81.0000, HTSUS, would not be appropriate.
With regard to subheading 8515.90.2000, HTSUS, the Auto Tip Dresser is an accessory, not an integral part, to the welding apparatus. The welding apparatus can function without it. As the language of heading 8515, HTSUS, does not encompass accessories, classification in heading 8515, HTSUS, would not be appropriate.
The applicable subheading for the Auto Tip Dresser, part number CDK-BAYO will be 8459.69.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machine tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centers) of heading 8458: Milling machines, knee type: Other milling machines: Other…Other: Other. The rate of duty will be 4.2 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division