The tariff classification of a Spark Plasma Sintering System from Japan

N248802 January 16, 2014 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9899 Mr. Alexander Pellerito, Jr. Sojitz Corporation of America 1120 Avenue of the Americas, 7th Floor New York, NY 10036 RE: The tariff classification of a Spark Plasma Sintering System from Japan Dear Mr. Pellerito, Jr.: In your letter dated December 16, 2013, you requested a tariff classification ruling. The Spark Plasma Sintering System (“SPS System”) is designed to provide a sintering of various kinds of material in a wide range of pressure and temperature. Materials include metals (such as iron, copper, etc.), ceramics (such as oxides, nitrides, etc.) and other materials such as composite materials. The system is designed to use the spark plasma sintering (“SPS”) method, i.e. a pressure sintering method to apply large DC pulsed current directly to powder materials. The SPS System utilizes sintering dies to retain the powder so that current/heat can be applied to the material. You describe the pressure sintering method as being based on high temperature plasma (i.e., spark plasma) being momentarily generated in the gaps between powder materials by electrical discharge at the beginning of ON-OFF DC pulse energizing. This energizing method generates (1) spark plasma, (2) spark impact pressure, (3) Joule heating and (4) an electrical field diffusion effect. The system is available in various models (i.e., Desktop SPS-211Lx, SPS-515S, SPS-615, SPS-625 and SPS-925). The models differ only in size, pressure capability, amperage and capacities. The SPS System consists of a sintering machine unit with a vertical single-axis pressurization mechanism, specially designed punch electrodes incorporating a water cooler, a water-cooled vacuum chamber, a vacuum/air/argon-gas atmosphere control mechanism, a special DC-pulse sintering power generator, a cooling water control unit, a position measuring unit, a temperature measuring unit, an applied pressure display unit and various interlock safety units. The SPS System uses current not only for heating but also to create the effect of a magnetic field. You proposed several classifications for this system, i.e., subheading 8456.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machine tools for working any material by removal of material by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron-beam, ionic-beam or plasma arc processes; water-jet cutting machines: Other: Other: For working metal”, subheading 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”. subheading 8514.10.0000, HTSUS, which provides for “Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction of dielectric loss; parts thereof: Resistance heated furnaces and ovens”, subheading 8514.30.0000 HTSUS, which provides for “Industrial or laboratory electric furnaces and ovens …; parts thereof: Furnaces and ovens functioning by induction or dielectric loss: Other furnaces and ovens” or subheading 8514.40.0000 HTSUS, which provides for “Industrial or laboratory electric furnaces and ovens …; parts thereof: Other equipment for the heat treatment of materials by induction or dielectric loss”. Regarding heading 8456, HTSUS, the language of this heading specifically states that material is worked “by removal of material”. The SPS System does not remove any material. Thus, classification in heading 8456, HTSUS, would not be appropriate. You requested classification in heading 8514, HTSUS, however additional information provided indicates the SPS System does not use induction or dialectric loss for the heat treatment of materials.  Also, the SPS System does not heat by radiation and convection together.  Based on the information provided, the SPS System is not just producing heat, it is also used to get the effect of a magnetic field.  Thus, heading 8514, HTSUS, does not apply.  The applicable subheading for the Spark Plasma Sintering System, imported complete in one shipment, will be 8479.89.9899, Harmonized Tariff Schedule of the United States (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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division