CLA-2-84:OT:RR:NC:N1:104
Paula Connelly
Sandler Travis & Rosenberg
100 Trade Center, Suite G-700
Woburn, MA 01801
RE: The tariff classification of a welding machine base assembly from China.
Dear Ms. Connelly:
In your letter dated October 9, 2019, you requested a tariff classification ruling on behalf of your client, IPG Photonics, Inc.
The IPG Photonics Welding Machine Base Assembly is used with a laser welder. It is specifically designed to fit a laser welder and is made from natural stone. The base assembly includes numerous drilled holes fitted with metal receptacles that allow the unit to be permanently mounted to the laser welder. For shipping purposes, the base assembly is disassembled into three pieces and will be assembled together after importation.
Classification of goods under the Harmonized Tariff Schedule of the United States, HTSUS, is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRIs taken in order.
GRI 2(a) states as follows:
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
In accordance with GRI 2(a), the applicable subheading for the Welding Machine Base Assembly will be 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, …; parts thereof: Parts: Of welding machines and apparatus”. The rate of duty will be 1.6 percent ad valorem.
Products of China classified under subheading 8515.90.2000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8515.90.2000, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the 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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division