CLA-2-84:RR:NC:1:104 H80093
Mr. Michael Shea
Mid-America Overseas, Inc.
75 Cavalier Boulevard, Suite 225
Florence, Kentucky 41042
RE: The tariff classification of a centrifuge assembly from Italy
Dear Mr. Shea:
In your letter dated April 19, 2001 on behalf of Krauss-Maffei Process Technology, Inc. you requested a tariff classification ruling.
The centrifuge assembly to be imported consists of the centrifuge bowl, gearing and base for the Model SEB 160 Manual Cleaning Disc Centrifuge. As part of the base, the FLT-001 strainer and PLT-001 pocket water loss control tank are included as well as the feeding and extraction pump. Items added in the U.S. include a motor, solenoid valves, liquid level flow switch, other electrical conduit and hardware and control panel. You indicate that there is also substantial engineering and labor costs added in the U.S.
As stated in your letter of March 7, 2001 the question is whether the assembly should be classified as a centrifuge based on GRI 2(a) or parts of a centrifuge. You stated that because the motor, valves, flow switches, and electrical panel determine most of the performance of the centrifuge, you believe the assembly itself does not have the essential character of the completed article.
In HQ ruling 951873 of February 5, 1993, it was stated on page 3, last paragraph that “In general, essential character has been construed to mean the attribute which strongly marks or serves to distinguish what an article is; that which is indispensable to the structure, core, or condition of the article.” In HQ ruling 086555 of April 16, 1990, it was stated on page 2, next to last paragraph that “For machinery, the nature of the item is generally determinative. For an item to have the essential character of a machine, it must be recognizable as such a machine.”
While motors, valves, switches and controls may determine how the centrifuge performs, it is the imported equipment, which includes the centrifuge bowl as well as the base and gearing, which marks it as a centrifuge. Even without the equipment added in the U.S., it is recognizable as a centrifuge hence GRI 2(a) is applicable.
The applicable subheading for the centrifuge assembly will be 8421.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for centrifuges, including centrifugal dryers: other: other. The rate of duty will be 1.3 percent.
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 212-637-7038.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division