CLA-2-85:OT:RR:NC:N1:102
Mr. Michael S. Yarnall
Bartec Dispensing Inc. Technology Inc.
DBA Bdtronic
11130 East 56 Street
Tulsa, OK 74146-6713
RE: The tariff classification of a stator impregnation machine from Germany. Correction to
New York ruling N278476.
Dear Mr. Yarnall,
In your email dated October 19, 2016, you provided additional information regarding a Stator Impregnation machine that was previously considered in New York ruling N278476 issued on September 16, 2016. This ruling replaces New York ruling N278476.
In New York ruling N278476 we considered a Stator Impregnation Machine, model number B8300. The Stator Impregnation Machine is an automatic machine that coats wires with epoxy on the stators used in electric motors. The B8300 pre-heats the stator or rotors. Polyester resin is then trickled into the gaps of the exposed wires, which is followed by a heating process that allows the items to gel and cure. Your B8300 is described as a fully integrated system with all of its modules shipped complete and in one piece, at the time of importation.
Based on the descriptive literature that was initially provided, we classified the B8300 under sub heading 8514.30.0000, Harmonized Tariff Schedule of the United States, HTSUS, which provides for other electrical furnaces and ovens. Industrial or laboratory furnaces and ovens that are electrical are provided for in this subheading include ovens that are “electrically heated” or “powered by electricity”.
The information that you now provide indicates that the Stator Impregnation Machine utilizes electrical ovens that are “resistance heated”. Without the benefit of this information, the Stator Impregnation Machine was inadvertently misclassified in NY ruling N248476. Ovens that are “electric and resistance heated” are specifically provided for under HTSUS subheading 8514.10.0000.
As such, the applicable subheading for the Stator Impregnation Machine, model number B8300, will be 8514.10.0000, HTSUS, which provides for industrial or laboratory electric furnaces and ovens; resistance heated furnaces and ovens. 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 https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division