The tariff classification of a Twin-10-C Powder Feeder from Germany

N277688 August 15, 2016 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9499 Mr. Christopher Constantine Oerlikon Metco US Inc. 1101 Prospect Ave. Westbury, NY 11590 RE: The tariff classification of a Twin-10-C Powder Feeder from Germany Dear Mr. Constantine: In your letter dated July 22, 2016 you requested a tariff classification ruling. You are importing a Twin-10-C powder feeder which holds and feeds the thermal spray powder when using a Plasma Spray Gun. It is used to dispense powder in a plasma spray process. The Twin/Single series combustion powder feeders are designed for automated combustion powder thermal spray systems. The powder feeder provides a precise, volumetric feeding of powdered material. In your ruling request, you suggested that the powder feeder be classified under subheading 8515.90.4000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets; parts thereof: Parts: Other parts”. Section XVI, Note 2(a) states “Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings”. In this office’s opinion, the instant feeders are akin to the goods described in Explanatory Note (I)(3) to heading 84.79, i.e., “Volumetric distributing apparatus (e.g., mechanical hopper feeds) and mechanical distributors for continuous presentation of work pieces in the same alignment ready for the working operation, not specialised for any particular industry”. As such, classification in subheading 8515.90.4000, HTSUS, would not be appropriate. The applicable subheading for the Twin-10-C Powder Feeder will be 8479.89.9499, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other”. The rate of duty will be 2.5 percent 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division