CLA-2-84:OT:RR:NC:1:104
Ms. Jacquelyn Votra
Trans-Border Global Freight Systems, Inc.
2103 Route 9
Round Lake, NY 12151
RE: The tariff classification of casting assemblies from China
Dear Ms. Votra:
In your letter dated February 4, 2015 on behalf of Soleras Advanced Coatings Ltd., you requested a tariff classification ruling.
The casting machines in which these casting assemblies are used are designed to hold one assembly at a time. Two types of casting machines are used. The “clam shell” type is a casting machine which opens to allow an assembly to be lowered into the machine. This machine is then tilted up to stand at a 90 degree angle. The second type of casting machine stays standing at a 90 degree angle and the casting assembly is lifted by a crane into the machine. Both machines are used to keep the assemblies hot during the pouring and insulated during cooling. Melt pots are used to melt the material to be poured into the assemblies. Melted materials such as tin, zinc, aluminum or a mixture of these or other metals/minerals are poured between the inner and outer tubes of the casting assembly. While the material is being poured, argon gas is introduced to prevent the material from oxidizing and to force all the impurities to the bottom and top of the assembly. The melted material is retained in the casting assembly in a predetermined shape while it sets. As the material cools, it bonds to the nickel plated inner tube. Once the material is cooled and solidified, the steel outer tube is removed and recycled. The stainless steel inner tube is removed to be used as a “blank” backing tube of a rotary sputtering target. However, it is the condition of an article at time of importation that governs, not what it will may be made into. At time of importation, the casting assemblies are molds for use with metal materials.
The applicable subheading for the casting assemblies will be 8480.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Molding boxes for metal foundry; mold bases; molding patterns; molds for metal (other than ingot molds), metal carbides, glass, mineral materials, rubber or plastics: Molds for metal or metal carbides: Other types”. 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division