CLA-2:OT:RR:NC:N1:104
Judy Awana
Inter-Orient Services
735 West Emerson Ave Monterey Park, CA 91754
RE: Tariff classification of a thermal break assembly machine from Belgium
Dear Ms. Awana:
In your submission dated January 22, 2024, you requested a tariff classification ruling on behalf of your client, A-Farsighted Equipment Leasing, Inc.
The item at issue is the Aluroller EVO, a machine for producing thermal break assemblies of aluminum profiles. A thermal break assembly forms a continuous barrier between the inside and outside window frames that prevents conductive thermal energy loss. The subject machine performs three operations to create a thermal break assembly: knurling, insulator strip insertion, and rolling (crimping). During these operations, two aluminum extrusions are assembled with one or two plastic insulator strips.
First, aluminum profiles are clamped onto the machine table and beam, holding them in place while profile assembly takes place. The profiles are then knurled, which is a process that roughens the extrusion at those points where it will be connected to the insulator strips. During this process, a mechanism on the machine (referred to as a “wagon”) travels along the extrusion. While the wagon moves, the machine’s knurling tools pass between the extrusions, roughening the area where the knurling wheels come into contact with the extrusions. Next is the stripping process, which entails pulling plastic strips between the two extrusions. The wagon pulls the strips to the end of the extrusions. The strip pulling can take place during knurling or be performed in a separate phase. Finally, the rolling process fixes or joins the two aluminum extrusions and strips. During this process, the wagon travels along the profiles to the wagon start position. Rolling discs mounted on the wagon press onto aluminum extrusions while passing over them. The aluminum extrusions and strips are crimped together creating a thermal break profile assembly.
The subject machine is multi-functional, meaning that it is designed to perform two or more complementary functions, namely metal working and strip insertion. Harmonized Tariff Schedule of the United States (HTSUS) Section XVI Note 3 provides that multifunctional machines are to be classified as if consisting of only that component or as being that machine which performs the principal function. In this case, the principal function of the machine is to work the metal extrusions by rolling or crimping them together to create a thermal break assembly.
The applicable subheading for the Aluroller EVO will be 8463.10.0080, HTSUS, which provides for “Other machine tools for working metal or cermets, without removing material: Draw-benches for bars, tubes, profiles, wire or the like: Other.” The general duty rate will be 4.4 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division