CLA-2-84:RR:NC:1:104 I81192
Ms. Tricia Embury
Leico USA Corp.
12408 Stark Rd.
Livonia, MI 48150-1558
RE: The tariff classification of a flow forming machine from Germany
Dear Ms. Embury:
In your letter dated April 24, 2002 you requested a tariff classification ruling.
You describe the CCFF (Computer Controlled Flow Forming Machine) of the Leico ST Series as a machine used to form a seamless spun wheel from a cast aluminum pre-form that is heated to 380 degrees C. The heated pre-form is placed onto a mandrel where it is supported and locked in by use of a tailstock/faceplate that is forced up against the wheel and rotated at 650 rpm. With the use of three rollers that are programmed to create various geometric dimensions, the cast material is spun out/forced around the mandrel. The mandrel forms the inside of the wheel by the rollers forcing the metal around the shape of it. The mandrels are wheel specific and are interchanged on the CCFF machine to accommodate wheel types.
You suggest that the CCFF should be classified in subheading 8455.21.0000 which provides for other rolling mills: hot or combination hot and cold. The Leico literature submitted describes the process as flow forming or spinning. Machines of this type are not considered to be rolling mills. The Explanatory Notes to the Harmonized Tariff System at page 1557 describes “spinning lathes”, a similar type machine, under heading 8463, a provision for machine tools.
The applicable subheading for the CCFF (Computer Controlled Flow Forming Machine) will be 8463.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other machine tools for working metal or cermets, without removing material: other. The rate of duty will be 4.4 percent.
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 Robert Losche at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division