CLA-2-84:OT:RR:NC:N1:104
Zachary Hill
Trade Compliance Specialist
Central Purchasing LLC
26677 Agoura Road
Calabasas, CA 91302
RE: The tariff classification of plasma cutter electrodes and nozzles from China.
Dear Mr. Hill:
In your letter dated June 1, 2021, you requested a tariff classification ruling.
The imported articles designed for use with the Central Purchasing 45 Amp Titanium Plasma Cutter, SKU number 56255, are as follows:
SKU number 56576 is a Plasma Cutter Electrode made of copper that creates the cutting arc of the plasma cutter.
SKU number 62772 is a Plasma Cutter Electrode made of copper and plated with chrome that creates the cutting arc of the plasma cutter.
SKU number 56811 is a Plasma Cutter Nozzle made of copper to protect the electrode and funnel the compressed air of the plasma cutter.
SKU number 62771 is a Plasma Cutter Nozzle made of copper to protect the electrode and funnel the compressed air of the plasma cutter.
The applicable subheading for SKU numbers 56576, 62772, 56811, and 62771, as described above, will be 8466.93.9885, Harmonized Tariff Schedule of the United States, (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 the machines; …: 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.
Products of China classified under subheading 8466.93.9885, 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 8466.93.9885, 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