CLA-2-84:OT:RR:NC:N1:104
Ms. Josephine Aiello LeBeau
Wilson Sonsini Goodrich & Rosati
1700 K Street NW, Fifth Floor
Washington, D.C. 20006-3817
RE: The tariff classification of a subtractive manufacturing machine from unspecified countries
Dear Ms. Aiello LeBeau:
In your letter dated December 21, 2017 on behalf of Glowforge, Inc., you requested a tariff classification ruling.
The product referred to as a wireless 3D laser printer is designed to fit on a desktop and can work on a variety of materials such as wood, acrylic, leather and paper. The Basic model is for home, hobby and occasional shop use. It must be either (1) connected to ventilation to the outdoors via a hose through a window or dryer vent or (2) used with a Glowforge air filter. The Pro model is designed for larger format designs and/or more frequent shared use. Features on the Pro model include upgraded optics and cooling. Both models utilize software that scans material with a drawing on it, cuts and then engraves over the top. The units incorporate CO2 laser tubes. The Pro model comes standard with a Glowforge air filter that uses HEPA filters and charcoal. The Pro model can also use a hose in lieu of the Glowforge air filter.
You have requested a ruling as to the tariff classification under the following two scenarios: (A) the Basic and Pro models complete at time of importation and (B) the laser tubes, air filters and subcomponents when separately imported.
You propose that the Basic and Pro models be classified under subheading 8479.89.9499, 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: Other: Other: Other”. The models are said to use a subtractive rather than the additive manufacturing process used by 3D printers. You state that the models are used as laser cutting and engraving tools. Laser cutting and engraving machines are specifically provided for in heading 8456, HTSUS, which provides for “Machine tools for working any material by removal of material, by laser or other light or photon beam …”. Thus, classification under subheading 8479.89.9499, HTSUS, would not be appropriate.
You propose that the air filters be classified under subheading 8479.90.9496, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other”. Said subheading would not be appropriate as the air filters under consideration are more specifically provided for elsewhere in the tariff.
The applicable subheading for the Glowforge Basic and Pro 3D Printers will be 8456.11.9000, HTSUS, which provides for “Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discarge, electro-chemical, electron-beam, ionic-beam or plasma arc processes; water-jet cutting machines: Operated by laser: Other: Other”. The general rate of duty will be 2.4 percent ad valorem.
The applicable subheading for the Glowforge air filters, when imported separately, will be 8421.39.8015, HTSUS, which provides for “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for gases: Other: Other … Dust collection and air purification equipment: Other”. The general rate of duty will be free.
The applicable subheading for the C02 laser tubes, when imported separately, will be 9013.90.8000, HTSUS, which provides for “Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: Parts and accessories: Other: Other”. The general rate of duty will be 4.5 percent ad valorem.
With regard to the separately imported “subcomponents”, your inquiry does not provide enough information for us to give a classification ruling on these articles. Please provide the name of each of the subcomponents. Explain each article’s function/method of operation. Specify each article’s material of composition. When this information is available, you may wish to consider resubmission of your request.
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 Patricia O’Donnell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division