CLA-2-73:OT:RR:NC:N1:113
Mr. Ryan R. Villiard
Goodship International, Inc.
699 Lively Blvd.
Elk Grove Village, IL 60007
RE: The tariff classification of machine safety guards from China
Dear Mr. Villiard:
In your letter dated July 24, 2013, on behalf of KMG Sales Company Inc., you requested a tariff classification ruling. In response to our letter requesting additional information on the machine safety guards, our office received the additional information on September 5, 2013.
The articles under consideration are identified as five models of machine safety guards. You indicated in your letter that the guards are constructed from cold-formed steel wire that can be made to fit on a large variety of different end products. Some models are plated in zinc while others have a plastic coating. Each safety guard will be attached directly to a machine to prevent debris or foreign objects from falling into moving parts or an electrical system, as well as to protect the extremities of users. The protective screens are not designed to provide or assist any specific operating functions. At the time of importation, the guards do not contain any electrical or mechanical components.
You stated that the articles under consideration will comprise variations on the four representative examples which include Model numbers SC6000-W6, SCROCK5, SC190-W3 and SC3000-W25. Model number SC6000-W6 is used on a CNC machine to keep individuals hands/feet and foreign objects from entering the exposed area of the machine, which has moving parts. Model number SCROCK5 is used on high power motor controllers to keep both objects greater than 0.50 inch and also operators/technicians from getting too close to high power electrical batteries. Model number SC190-W3 is used on beverage cooling machines as a safety guard to keep users from getting hands too close to the cooling device, as well as to prevent foreign material dropping onto the cooling device and damaging the motor. Model number SC3000-W25 is used on heavy earth moving equipment to prevent users from getting their hands/feet into areas in which moving chains are present.
You proposed classification for the machine safety guards under heading 7314, Harmonized Tariff Schedule of the United States (HTSUS), as other grill, netting and fencing, welded at the intersection, other. However, heading 7314 provides for the material used in making safety guards, and not the complete finished safety guards as described. The safety guards are already complete and identifiable articles and therefore are not classifiable in heading 7314. Although the Explanatory Notes, you cited for heading 7314 specify safety guards as an end product made from the grill material, the subject safety guards are finished products and not the material contemplated under heading 7314.
The applicable subheading for the machine safety guards will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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 Ann Taub at (646) 733-3018.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division