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 AC transformer welders from China.
Dear Ms. Connelly:
In your letter dated October 30, 2019, you requested a tariff classification ruling on behalf of your client, Northern Tool and Equipment Company, Inc.
The Northern Tool, Klutch item # 55727, is the Stick/TIG ST200iDV Dual Voltage Welder. This welding power supply is imported with the following: electrode holder and cable, ground cable and clamp, adaptor plug, and shoulder strap. The power source is an inverter type, dual voltage welder used for stick welding.
The Northern Tool, Klutch item # 55728, is the Stick/TIG ST80i Plus Welder. This welding power supply is imported with the following: electrode holder and cable, ground cable and clamp, and shoulder strap. The power source is a DC-only inverter type used for stick welding.
The Northern Tool, Klutch item # 62498, is the MIG/Stick/TIG MP200iDV LCD 200 Amp Welder. This welding power supply is imported with the following: MIG torch, spool gun, gas hose, electrode holder and cable, ground cable and clamp, contact tips, regulator/flow gauge, power cord adaptor, and owner’s manual. The power source is an inverter type dual voltage, wire feed welder for flux core and MIG welding plus a DC stick welder. It features a LCD screen and is designed to weld materials as thin as 24 gauge and up to 5/16”in a single pass.
The Northern Tool, Klutch item # 62502, is the MIG/Stick/TIG MP 140Si 120 Volt Welder. This welding power supply is imported with the following: MIG torch, gas hose, electrode holder and cable, ground cable and clamp, and owner’s manual. The power source is a DC inverter type wire feed welder capable of welding with solid wire or with flux core wire.
The Northern Tool, Klutch item # 74220, is the MIG 140i 120V Inverter MIG Welder. This welding power supply is imported with the following: MIG torch, gas hose, MIG nozzle, Flux core nozzle, contact tips, ground cable and clamp, dual gauge regulator, and owner’s manual. The power source is an inverter type wire feed welder for flux core and MIG welding. It is designed to weld materials as thin as 24 gauge and up to 3/16” in a single pass.
Item numbers 55727, 55728, 62498, 62502, and 74220, imported with their welding appliances, will be 8515.39.0020, 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, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermet; parts thereof: Machines and apparatus for arc (including plasma arc) welding of metals: Other, Non-rotating type: AC transformer type”. The rate of duty will be 1.6 percent ad valorem.
Products of China classified under subheading 8515.39.0020, 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 8515.39.0020, 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