The tariff classification of a bead roller kit from China

NY R02411 September 8, 2005 CLA-2-84:RR:NC:1:104 R02411 CATEGORY: Classification TARIFF NO.: 8463.90.0060 Mr. Heidar Nuristani Central Purchasing, LLC. Import Operations Group 3491 Mission Oaks Blvd. Camarillo, CA 93012 RE: The tariff classification of a bead roller kit from China Dear Mr. Nuristani: In your letter dated August 10, 2005 you requested a tariff classification ruling. You have provided an operator’s manual for a bead roller kit, model 34104. In addition, you direct us to your website where the same item, number 34104, is described as an 18” sheet metal fabrication kit, a bench top tool that cuts, forms, roll beads and makes perfect flanges. The sheet metal capacity for this machine is 18 gauge and the throat depth is 18 ¼ inches. The shipping weight is 60 pounds. The kit comes with ¼”, 3/8” and ½” bead mandrels, 1/16”, 1/8” and ¼” flange mandrels and one 18 ¼” shearing mandrel. The bead roller kit manual indicates that during assembly and operation a standard shop vise (not included) must be used to hold the bead roller assembly. The vise must be bolted or permanently fastened to a work bench. The kit consists of 1 bead roller assembly, 1 handle and 6 sets of dies. The rolls of the roller assembly are referred to as an active roller (driven by the handle) and a positive roller (driven by the gears). The handle is attached to machine’s active roller. The bead roller is heavy and requires two people to lift or move it. The instructions say to always use two people to operate the bead roller. One person should guide the metal along the roller while a second person cranks the handle. The applicable subheading for the bead roller kit, model 34104, will be 8463.90.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other machine tools for working metal or cermets, without removing material: other. The rate of duty will be 4.4 percent. 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