Ms. Brenda Powell
C.H. Powell Company
P.O. Box 270
Greer, SC 29652
RE: The tariff classification of capacitor manufacturing machines from Japan
Dear Ms. Powell:
In your letter dated Nov. 29, 1995 on behalf of Kemet Electronics Corp. you requested a tariff classification ruling.
The T491 Hi-Mecha Assembly Machine is used in the manufacture of tantalum capacitors. The machine performs three operations:
1. Prepares unprocessed leadframe stock to receive unencapsulated tantalum anodes (an anode is an electrically complete capacitor without its plastic casing and leads);
2. Cuts the continuous leadframe stock into strips which serve as a carrier; and
3. Assembles the anodes to the prepared leadframe strips by gluing, and winds the strips into a roll.
The assembled leadframe strips provide an efficient method of handling the unfinished capacitors as they subsequently undergo further processing operations such as molding, laser printing, deflashing, thermal shocking, dejunking, rapid burn-in, and testing.
The T491 Hi-Mecha Racker welds sintered tantalum anodes to process bars via a resistance welding process. The racker is a single machine with 6 stations: anode feeder, bar unload, welding, indexing, bar feed and washer. To prepare and assemble the anodes to the process bars, the racker performs the following functions:
- Picks up loose anodes
- Places teflon washers on anode lead wires
- De-reels processor bar stock
- Welds anodes to aluminum process bars
- Cuts process bars to a specific length
- Places process bars with welded anodes into trays
In addition to the main control panel, the racker includes a welder control panel and a feeder control box.
The T491 Hi-Mecha Trim/Form/Tape Machine performs four functions:
- Trims capacitor parts from the leadframes
- Forms the leads around the capacitor for surface-mounting
- Runs quality checks on formed capacitors
- Packages and reels the parts
The lead (a flat wire, .005 inch thick) is cut and fed to an indexing wheel (or turret) with four stations. The forming occurs in the first three stations beginning with a 90 degree bend on both ends followed by a bend 45 degree from the horizontal axis and finally forming the lead around the case of the product. At the fourth station, the part is ejected and transferred to a plastic carrier tape. In addition to the tooling, the machine includes a control panel and monitor, a barcode reader, a feed/load station and a carrier tape roll.
The applicable subheading for the T491 Hi-Mecha Assembly Machine will be 8479.89.9598, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere...: other machines and mechanical appliances: other: other: other: other. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the T491 Hi-Mecha Racker will be 8515.21.0000, HTS, which provides for machines and apparatus for resistance welding of metal: fully or partly automatic. The rate of duty will be 1.2 percent ad valorem.
Finally, the applicable subheading for the T491 Hi-Mecha Trim/Form/Tape Machine will be 8463.30.0080, HTS, which provides for other machine tools for working metal ... without removing material: machines for working wire. The rate of duty will be 4.4 percent ad valorem.
This ruling is being issued under the provisions of Section 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 Alan Horowitz at 212-466-5494.
Roger J. Silvestri