CLA-2-84:RR:NC:1:104
Mr. Heidar Nuristani
Central Purchasing, LLC.
3491 Mission Oaks Blvd.
Camarillo, CA 93012
RE: The tariff classification of a metal working lathe and lathe stand from China
Dear Mr. Nuristani:
In your letter dated April 25, 2007 you requested a tariff classification ruling.
The 12” x 36” heavy duty geared head precision gap bed metal working lathe (sku#33274) features a high tensile cast iron lathe bed with a precision ground “V” bedway. Other features include: a 12” swing over bed, an 18” swing over gap, a 36” distance between centers, a MT #5 spindle taper, a MT #3 tailstock taper and a 220V 2 HP motor. Speed ranges from 50 to 1550 RPM. Overall dimensions are 67” L x 28 3/4” W x 22 7/8” H. Shipping weight is 1030 lbs. The lathe is not numerically controlled. In a telephone conversation with a member of my staff on May 2, 2007, you confirmed that the lathe is valued under US $3,025 each. The lathe, which does not have its own base, is used by placing it on a table or stand.
The stand (sku#33275) is made of steel and has mounting slots to hold the lathe. It is designed to hold the lathe described above, i.e., lathe (sku#33274). The stand features two large compartments for storage.
In your letter, you indicate that you are requesting a ruling on the classification of the lathe (sku#33274) and the stand (sku#33275) when imported in the same container with equal quantity. According to your letter, the lathe and stand are always shipped together in equal quantities, i.e., a 20 foot container contains 24 lathes and 24 stands. The lathe and the stand are not packed together in the same carton. While you state that most of the customers buy the two items together, you also indicate that the customer has the option to buy the items separately.
It is noted that the two units bear separate sku numbers rather than one sku set number. When reviewed on http://www.harborfreight.com, there is no indication that the lathe and the stand are marketed as or sold to the customer as a “retail set” (i.e., under one sku number or one retail price for the two units). Indeed, the web page dedicated to the lathe includes the statement “(Stand sold separately)”. The lathe stand is pictured under “Accessories”. The two items are offered for sale on the website in separate parts. There is no evidence that these shipments are anything more than bulk shipments of equal numbers of inventory stock. A customer purchases the lathe and/or stand according to his/her individual needs.
In view of the above, it is this office’s opinion that the goods in question are separate items, each to be classified in its own respective provision.
The applicable subheading for the lathe (sku#33274) will be 8458.19.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lathes (including turning centers) for removing metal: Horizontal lathes: Other … Other, valued under $3,025 each. The rate of duty will be 4.4 percent ad valorem.
The applicable subheading for the lathe stand (sku#33275) will be 8466.30.8000, HTSUS, which provides for Parts and accessories suitable for use solely or principally with the machines of headings 8456 and 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand: Dividing heads and other special attachments for machine tools: Other special attachments: Other. The rate of duty will be 8 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patricia O’Donnell at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division