CLA-2-84:OT:RR:NC:N1:104
Bryan Keller
Big Kaiser Precision Tooling
2600 Huntington Boulevard
Hoffman Estates, IL 60192
RE: The tariff classification of a pull stud bolt from Japan.
Dear Mr. Keller:
In your letter dated November 1, 2019, you requested a tariff classification ruling.
The Big Kaiser Precision Tooling Pull Stud Bolt is a part for a metal working machine tool such as lathe. It is made of H13 or die steel and its function is to protect the tool holder that it is attached to from being pulled out of the lathe or machine at high speeds due to strong centrifugal forces. This article is primarily used on angle heads, which is a tool holder used for drilling or milling, or shaping or cutting metal. The pull stud is specifically threaded to fit Cat 30, Cat 40, and Cat 50 tapers. The pull stud bolt is the only part connecting the machining center and the tooling and forms an integral part of the tool holder.
“Parts” are classified in accordance with Note 2 to Section XVI of the Harmonized Tariff Schedule of the United States (HTSUS) which states that, subject to certain exclusions found in Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;
(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;
(c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.
Based on our review of the information provided, the Pull Stud Bolt is considered a part and is therefore classifiable in heading 8466, HTSUS, in accordance with Note 2 (b) to Section XVI.
The applicable subheading for the Pull Stud Bolt will be 8466.93.9885, HTSUS, which provides for “Parts and accessories suitable for use solely or principally with the machines of heading 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools…: Other: For machines of heading of 8456 to 8461: Other: Other: Other: Other: Other”. The rate of duty will be 4.7 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 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