The tariff classification of a loft/lie bending machine from Taiwan

NY L88673 November 30, 2005 CLA-2-84:RR:NC:1:104 L88673 CATEGORY: Classification TARIFF NO.: 8462.29.8055 Mr. Scott Reynolds Robert F. Barnes Customs Brokers 1909 East 38 ½ Street Austin, Texas 78723 RE: The tariff classification of a loft/lie bending machine from Taiwan Dear Mr. Reynolds: In your letter dated November 16, 2005 on behalf of Golfsmith, Inc. of Austin, Texas you requested a tariff classification ruling. An instruction manual has been provided for the Golfsmith Precision Loft/Lie Bending Machine (stock # 8243), a manual bending machine for clubmakers to make custom loft and lie angle alterations to right hand or left hand investment cast steel and forged steel ironheads. (The machine is not designed to bend woodheads.) In addition to an adjustable bending bar, the machine features loft and lie angle measuring protractors, an X – Y sliding assembly, a t-bar clamp and an aluminum clamping jaw to secure the clubhead in the machine. While the machine can be bolted to a workbench, the unit is designed to be used with the heavy duty steel Loft and Lie Machine Stand (stock # 824310). Bending ironheads requires significant force to be applied to the hosel (the part of the clubhead into which the shaft is fitted and secured.) The heavy duty stand will allow the necessary bending force to be applied. The stand includes a reversible platform which the clubmaker can stand on while performing bending. (The platform can be attached to either side of the stand, depending on whether left hand or right hand irons are being worked on.) The applicable subheading for the Golfsmith Precision Loft/Lie Bending Machine, imported with or without the Loft and Lie Machine Stand, will be 8462.29.8055, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching: …: bending, folding, straightening or flattening machines (including presses): other: other. The rate of duty will be 4.4 percent ad valorem. 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 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division