CLA-2-85:OT:RR:NC:N2:212
Ronald Buckley
Voks Darts of Florida LLC
786 Sunset Drive
Melbourne, FL 32935
RE: The tariff classification of a Hybrid Physical Vapor Deposition Device from China
Dear Mr. Buckley:
In your letter dated July 14, 2022, you requested a tariff classification ruling.
The merchandise under consideration is described as a Hybrid Physical Vapor Deposition (PVD) Arc Deposition and Magnetron Sputtering Coating Machine. The subject device consists of a vacuum chamber, arc deposition unit, multiple power supplies, and various pumps all enclosed within a metal cabinet. The unit uses arc ion and magnetron sputtering technology in order to apply target materials with a desired alloy coating.
The coating process is achieved when an electric arc is used to vaporize the material of a cathode within the machine. The vaporized material then condenses onto the target item forming a protective or decorative coating. You state that the unit will be primarily used to coat custom metal darts.
The applicable subheading for the Hybrid PVD Arc Deposition and Magnetron Sputtering Coating Machine will be 8543.70.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Physical vapor deposition apparatus.” The general rate of duty will be 2.5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8543.70.2000, HTSUS, unless specifically excluded, are subject to an 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 8543.70.2000, HTSUS, listed above.
The articles in question may be eligible for an exclusion from the Section 301 tariffs, however, that determination will be made independently of the tariff classification ruling. For further information on admissibility, please contact your assigned Customs Center of Excellence & Expertise office prior to importation of the goods.
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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at the following addresses:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china
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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division