CLA-2-85:OT:RR:NC:N2:220
Sarah Figueroa
MS Plastic Welders, LLC
1101 Highview Drive
Webberville, MI 48892
RE: The tariff classification of a static converter and ultrasonic converter from Germany.
Dear Ms. Figueroa:
In your letter dated January 8, 2020 you requested a tariff classification ruling.
The first item under consideration is identified as the Ultrasonic Generator (Generator), which is described as a static converter that transforms power supply voltage into high-frequency AC voltage. The AC voltage produced by the Generator, which varies from 500 W to 4 kW depending on the specific model, is intended to be supplied directly to the Ultrasonic Converter (Converter) via cables. We would note that for the purposes of this ruling request, the classification of the Generator is without regard to the Converter and/or cables as you state the Generator is being imported separately.
The second item under consideration is identified as the Converter, which converts electric oscillation into mechanical vibration (piezoelectric convertor principle), and it is housed within the welding gun. Through an amplitude transformer, the vibrations are conducted into a sonotrode, which transfers the energy into the component to be welded. We would note that for the purposes of this ruling request, the classification of the Converter is without regard to the Generator, sonotrode, or cables, as you state the Converter is being imported separately.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide insight as to how tariff terms are to be interpreted. Read together, EN 85.04 and 85.15 provide specific guidance for the importation of welding power supplies. EN 85.04 states, in pertinent part, that “transformers for electric welding equipment presented separately without their welding heads or welding appliances are classified in this heading. However, they are excluded (heading 85.15) when presented together with their welding heads or welding appliances”. And EN 85.15 states, in pertinent part, that the power supply “is usually incorporated in the machine, but in some cases (e.g., in certain mobile machines), the welding head or welding appliance is connected to the transformer, etc., by electric cable. Even in the latter case the heading covers the whole apparatus provided the transformer, etc., is presented with its associated welding head or welding appliance; presented separately, the transformer or generator is classified in its own appropriate heading”.
The applicable subheading for the Ultrasonic Generator will be 8504.40.9570, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric transformers, static converters and inductors…: Static converters: Other: Inverters.” The general rate of duty will be Free.
The applicable subheading for the Ultrasonic Converter 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 general rate of duty will be 1.6 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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division