The tariff classification of a High Pressure Waterjet Cutting Machine from China

N139936 January 25, 2011 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9899 Mr. Daniel P.Swartz C.H. Robinson International Inc. 5674 Stoneridge Drive Suite 102 Pleasanton, CA 94588-8500 RE: The tariff classification of a High Pressure Waterjet Cutting Machine from China Dear Mr. Swartz: In your letter dated December 23, 2010, on behalf of your client Flow International Corporation, you requested a tariff classification ruling. You are requesting a tariff classification on a high pressure waterjet cutting machine, marketed as the “Mach 2 Series” by Flow. There are two models associated with the Mach 2 Series: Model Number 1313b which measures 4.3 ft by 4.3 ft and Model Number 2031b which measures 6.6 ft. by 10.7 ft. Both models are considered table top high pressure waterjet cutting machines. The importation consists of the table top unit model and a roll-around control unit. The control unit is an automated data processing machine installed with the FlowMaster® software to instruct the waterjet cutting machine where and in what steps to cut the material. The machines are used in a variety of industries such as aerospace, automotive, food and cleaning. The table top models in question cut a variety of materials with precision by a process using streams of water flowing through high pressure waterjets. Water is delivered to the water-jets via a high-pressure water pump. The jet of high-speed water cuts through the material upon contact. Depending upon the material to be cut, waterjets are designed to use pure water or a combination of water and an abrasive material. Some basic attributes of a water-jet cutting machine include: a very thin stream (0.004 to 0.010 inch in diameter is a common range), extremely detailed geometry, little material loss due to cutting, non-heat cutting, cuts very thick or very thin material, cuts very quickly, cuts soft, light materials (e.g. fiberglass insulation up to 24” thick), extremely low cutting forces, simple fixturing and able to operate 24 hours a day. In your letter, you state that the importer previously sought a classification determination on a similar article, i.e., the Global Waterjet Cutting System, Part Number 710037-1. In NY F81908 dated February 4, 2000, the system was classified in subheading 8424.40.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other steam or sand blasting machines and similar jet projecting machines. Waterjet cutting machines are no longer classified under subheading 8424.40.9000, HTSUS. The Explanatory Notes to heading 84.24 specifically note that heading does not include water-jet or water-abrasive jet cutting machines. Currently, these machines are classified in heading 8479, HTSUS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in Chapter 84. Explanatory Note (III)(31) to heading 84.79 noted. The applicable subheading for the High Pressure Waterjet Cutting Machines, models 1313b and 2031b, will be 8479.89.9899, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division