CLA-2-84:OT:RR:NC:N1:103
Patrick Chronister
Mattr Infrastructure Technologies
5875 N. Sam Houston Pkwy W
Houston, TX 77086
RE: The tariff classification of infrared heat shrink machine from Germany
Dear Mr. Chronister:
In your letter dated July 29, 2026, you requested a tariff classification ruling.
The merchandise under consideration is identified as the Deray SpliceMan 2.0, a manual infrared heat-shrink
machine for shrinking sleeves on wire splice joints. This benchtop unit has a rectangular metal body with a
hood-enclosed object receptacle and an elevated control panel featuring a touch panel display, a key-operated
switch, and an emergency stop. A splice joint is manually inserted into the object receptacle, which contains
an object holder with spring clamps. A shrink mouth fitted with IR quartz emitters closes around the splice
joint, shrinks the sleeve, and releases the finished joint. The unit measures approximately 13 inches in width,
22 inches in depth, 19 inches in height, and weighs 53 pounds.
The applicable subheading for the Deray SpliceMan 2.0 will be 8419.89.9590, Harmonized Tariff Schedule
of the United States (HTSUS), which provides for “Machinery, plant or laboratory equipment, whether or not
electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of
materials by a process involving a change of temperature such as heating, cooking, roasting, distilling,
rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other
than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters,
nonelectric; parts thereof: Other machinery, plant or equipment: Other: Other: Other: Other: Other: For other
materials.” The general rate of duty will be 4.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS a
nd 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
(CFR), 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 CFR 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 Huang at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division