The tariff classification of can manufacturing machinery from Japan

NY R01723 May 5, 2005 CLA-2-84:RR:NC:1:104 R01723 CATEGORY: Classification TARIFF NO.: 8462.29.8055; 8479.89.9897 Mr. Nicholas Bigami Marubeni America Corporation 450 Lexington Avenue New York, NY 10017-3984 RE: The tariff classification of can manufacturing machinery from Japan Dear Mr. Bigami: In your letter dated March 30, 2005 you requested a tariff classification ruling. The machinery, used in the manufacture of aerosol can bodies, is described as follows: The uncoiler is a motor driven spool that rotates to unwind coiled steel sheet. The unit weighs approximately 8 metric tons and measures approximately 1.6 meters x 4.2 meters x 2.9 meters. The “1st combination machine” forms the opening and spout in the top (“domed”) portion of the aerosol can. This operation consists of (1) cutting the top portion of the can and (2) performing three separate rolling processes known as “curling”. The first “curl” makes an outward roll on the top of the can. The second “curl” further refines the top of the opening. The third “curl” completes the forming of the can opening. This unit is a multi function machine (i.e., cutting and curling). According to General Explanatory Note for Note 3, Section XVI, Harmonized Tariff Schedule of the United States (HTS), multi-function machines are, in general, classified according to the principal function of the machine. In this case, the curling, a bending and folding operation, would be considered the principal function. The unit weighs approximately 30 metric tons and measures approximately 2.6 meters x 6.2 meters x 2. 5 meters. The “2nd combination machine” employs four steps to assemble the bottom lid to the can body. First, the diameter of the bottom of the can is reduced by a necking process. A flange is then formed on the bottom of the can body. This flanging process is needed in order for the can body to receive the can bottom. Two seaming processes are then performed, i.e., the 1st seam process during which the can bottom is attached to the can body on a preliminary, unsealed basis and the 2nd seam process during which the bottom lid is permanently affixed and sealed to the can body, thus completing the can. These processes are essentially bending and folding operations. There is no welding involved in any of the operations performed by the “2nd combination machine”. The unit weighs approximately 22 metric tons and measures approximately 2.5 meters x 4 meters x 2.7 meters. The machines will not be shipped together. After importation, the units will be combined at a central facility with other machinery (of foreign and U.S. origin) to form the production line. Neither the “1st combination machine” nor the “2nd combination machine” is numerically controlled. These two machines are specialized machines developed for use in the manufacture of a certain style of can, i.e., an aerosol can. The applicable subheading for the “1st combination machine” and the “2nd combination machine” will be 8462.29.8055, HTS, which provides for machine tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching: …: bending, folding, straightening or flattening machines (including presses): other: other. The rate of duty will be 4.4 percent ad valorem. The applicable subheading for the uncoiler will be 8479.89.9897, HTS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 percent ad valorem. 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 Robert Losche at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division