Mr. John F. Jager
Toyota Tsusho America, Inc.
702 Triport Road
Georgetown, KY 40324
RE: The tariff classification of a PCB Separator, jigs and router bits from Japan
Dear Mr. Jager:
In your letter dated December 18, 2002 you requested a tariff classification ruling.
The Sayaka PCB Separator (SAM-CT23 Series) is used to depanel PCB’s using a programmable router. The machine takes a multiple module printed circuit board and cuts out (depanels) individual printed circuit boards leaving a scrap frame. Machine features include a high speed spindle, dust collection system and a one-touch model changeover for program change and jig change. The machine is usually imported with one or two jigs and ten router bits. In addition to the classification of the machine, you request the classification of the jigs and bits when imported separately and when imported with the PCB separator.
The jigs, which are made of aluminum, are used to hold the multiple module boards in place during the routing operation. They are made to customer specifications and no two jigs are alike. The router bits are made of carbide MD10. You have indicated that the ten router bits shipped with each machine are of the same type and size. In effect, nine of the ten bits are spares.
The applicable subheading for the Sayaka PCB Separator will be 8465.92.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools … for working wood, cork, bone, hard rubber, hard plastics or similar hard materials: other: planing, milling or molding (by cutting) machines. The duty rate will be 3 percent.
Jigs of different types and one of the ten identical router bits imported with the PCB Separator will also be classified with the Separator under subheading 8465.92.0090, HTS, and dutiable at 3 percent.
The applicable subheading for the jigs when separately imported will be 8466.20.8040, HTS, which provides for parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or toolholders …: work holders: other. The rate of duty will be 3.7 percent.
The question of classification for the spare router bits and for router bits imported separately is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.
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.
Robert B. Swierupski