The tariff classification of a used Dry-Offset Colorhead returned from Brazil after refurbishing. Applicability of Harmonized Tariff Schedule of the United States (HTSUS) subheading 9802.00.50.

N285861 May 24, 2017 CLA-2-98:OT:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 9802.00.5060; 8443.91.3000. Mr. Jacques L. Theuvenin Theuvenin Consulting Inc. 75 Brookside Avenue Allendale, NJ 07401 RE: The tariff classification of a used Dry-Offset Colorhead returned from Brazil after refurbishing. Applicability of Harmonized Tariff Schedule of the United States (HTSUS) subheading 9802.00.50. Dear Mr. Theuvenin: In your letter dated April 28, 2017, you requested a tariff classification ruling on a U.S. made Dry-Offset Colorhead, part number 005 000 66 00, that will be shipped to Brazil for refurbishing and then imported back to the United States. You have stated that the Colorhead, also referred to as a print head, is used within a dry-offset printing press. The Colorhead can be used interchangeably in different dry-offset printing machines. At the time of exportation to Brazil, the complete Colorhead will include all the essential components for the part to operate. In Brazil the Colorhead will be dismantled and all components are evaluated and inspected. The refurbishing process will include a detailed cleaning of all parts and replacement of all missing or broken components. The Colorhead is then reassembled and tested before export back to the United States. You have stated that upon reimportation into the U.S., the Colorhead will have advanced in value but will retain its essential function and identity. Articles exported from and returned to the U.S., after having been advanced in value or improved in condition by repairs or alterations, may qualify for a duty exemption under subheading 9802.00.50, HTSUS, provided the foreign operation does not destroy the identity of the exported articles or create new or commercially different articles through a process of manufacture. Based upon the information you provided, the operations performed in Brazil on the offset printing press are considered “repairs and alterations” within the meaning of subheading 9802.0050, HTSUS. We have further determined that these operations have advanced the value and improved the condition of the Colorhead. Therefore, the used dry-offset Colorhead, part number 005 000 66 00, is eligible for full duty exemption under subheading 9802.00.5060, HTSUS, upon compliance with the documentation requirements of 19 C.F.R 10.8. Per Statistical Note 2 to Chapter 98, the citation to be used for statistical reporting must also include the classification that would ordinarily apply to the article as provided for in Chapters 1 through 97 of the HTSUS. The classification that would ordinarily apply to this item is 8443.91.3000, HTSUS, which provides for printing machinery used for printing by means of plates, cylinders…parts and accessories: Other. 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 Anthony E. Grossi at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division