CLA-2-84:OT:RR:NC:N1:104
Ms. Patricia Sanders
P.S. Customs Brokerage, Inc.
829 Fairways Court
Suite 110
Stockbridge, GA 30281
RE: The tariff classification of a Hemming Device from Germany
Dear Ms. Sanders:
In your letter dated August 26, 2015, on behalf of your client ThyssenKrupp System Engineering GmbH, you requested a tariff classification ruling.
The importation consists of a Hemming Device used in the automotive industry to join inner and outer closure panels together (e.g., hoods, doors, tailgates, etc.). This process consists of bending/folding the flange of an outer panel over the inner one. At time of importation, all the components of the hemming device such as the die, hemming nest and lifter, blankholder and the hemming steels are all included in the shipment. The hemming device consists of a base machine with electric or hydraulic power drive, a die with a hemming nest and hemming steels that are designed according to the customer preference and manufactured in steel cast. The process of the machine is programmed by PLC (Programmable Logic Control). The customer has the option of ordering a welding unit and/or a cornering unit. However, these units are not basic components of the hemming device itself.
The applicable subheading for the Hemming Device will be 8462.29.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machine tools (including presses) for working metal by forging, hammering or die-stamping; machine tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides; not specified above: Bending, folding, straightening or flattening machines (including presses): Other … Other: Other”. The rate of duty will be 4.4 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 O’Donnell at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division