The tariff classification of infrared heat shrink machine from Germany

N363841August 13, 2026CLA-2-84:OT:RR:NC:N1:103
CATEGORY: Classification
TARIFF NO.: 8419.89.9590
Patrick ChronisterMattr Infrastructure Technologies5875 N. Sam Houston Pkwy WHouston, TX 77086RE: The tariff classification of infrared heat shrink machine from GermanyDear Mr. Chronister:In your letter dated
July 29, 2026
, you requested a tariff classification ruling.The merchandise under consideration is identified as the Deray SpliceMan 2.0, a manual infrared heat-shrinkmachine for shrinking sleeves on wire splice joints. This benchtop unit has a rectangular metal body with ahood-enclosed object receptacle and an elevated control panel featuring a touch panel display, a key-operatedswitch, and an emergency stop. A splice joint is manually inserted into the object receptacle, which containsan object holder with spring clamps. A shrink mouth fitted with IR quartz emitters closes around the splicejoint, shrinks the sleeve, and releases the finished joint. The unit measures approximately 13 inches in width,22 inches in depth, 19 inches in height, and weighs 53 pounds.The applicable subheading for the Deray SpliceMan 2.0 will be 8419.89.9590, Harmonized Tariff Scheduleof the United States (HTSUS), which provides for “Machinery, plant or laboratory equipment, whether or notelectrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment ofmaterials by a process involving a change of temperature such as heating, cooking, roasting, distilling,rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, otherthan machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters,nonelectric; parts thereof: Other machinery, plant or equipment: Other: Other: Other: Other: Other: For othermaterials.” The general rate of duty will be 4.2 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 at https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Paul Huang at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division