CLA-2-84:OT:RR:NC:N1:164
Severine Baral
Burghardt + Schmidt GmbH
Raiffeisenstrasse 24
Remchingen 75196
Germany
RE: The tariff classification of a stretch-bend-leveling line from Germany
Dear Ms. Baral:
In your letter dated April 22, 2026, you requested a tariff classification ruling. Product information was
submitted with your request.
The machinery under consideration is a stretch-bend-leveling line which flattens and levels metal strip under
tension to remove deformities. The machine primarily consists of a decoiler, a four-roll brake-S-bridle, a
leveling machine, a four-roll tension-S-bridle, and a recoiler. Additionally, the line will be imported with
supplemental machinery including, but not limited to coil and sleeve storage, coil transport cars, entry and
exit tables, deflection rolls, and measuring and control devices. In correspondence, you stated that the line is
programmable using programmable logic control (PLC) but will not be equipped with computer numerical
control (CNC). Furthermore, you confirmed that the line will be new and will be imported in its entirety in
one shipment.
The applicable subheading for the stretch-bend-leveling line will be 8462.29.0050, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “Machine tools (including presses) for working
metal by forging, hammering or die forging (excluding rolling mills); machine tools (including presses,
slitting lines and cut-to-length lines) for working metal by bending, folding, straightening, flattening,
shearing, punching, notching or nibbling (excluding drawbenches); presses for working metal or metal
carbides, not specified above: Bending, folding, straightening or flattening machines (including press brakes)
for flat products: Other: Other: Other.” The general rate of duty will be 4.4 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(C.F.R.), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 C.F.R. 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Paul Taylor at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division