R03886 R0 Ruling Active

The tariff classification of rough machined forgings for liquid pumps from Japan

Issued June 2, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8413.91.9080

Headings: 8413

GRI rules applied: GRI 1, GRI 2(a)

Product description

The articles in question are described as rough machined “safe end” forgings for liquid pumps. The “safe end” forgings, which are imported in two different configurations, are uniquely formed to complete the suction and discharge ends of the casing for a reactor coolant pump. In their condition as imported, the forgings are rough machined to near net shape. After importation the forgings are machined to final dimensions and prepared for assembly to the pump casing by welding. Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. HTSUS heading 8413 provides for liquid pumps and parts of liquid pumps. GRI 2(a) extends the scope of the HTS headings to include unfinished parts, provided the unfinished parts have the essential character of the finished parts. Based the information you have submitted, the forgings in question are net shape blanks that closely approximate the outline of the finished articles they will form. Although the forgings may not be machined to final tolerances and lack the finished surfaces of a finished pump part, upon importation they are recognizable as the finished articles they will become. Further, there is nothing to suggest that the forgings have any practical use other than for completion into finished pump parts. We find that the rough machined forgings are unfinished articles that have the essential character of the finished parts provided for in heading 8413, HTSUS.

CBP rationale

The applicable subheading for the rough machined forgings will be 8413.91.9080, HTSUS, which provides for parts of other pumps.

Full text

NY R03886 June 2, 2006 CLA-2-84:RR:NC:1:102 R03886 CATEGORY: Classification TARIFF NO.: 8413.91.9080 Mr. Kent N. Kirkham Westinghouse Electric Company 4350 Northern Pike Monroeville, PA 15146 RE: The tariff classification of rough machined forgings for liquid pumps from Japan Dear Mr. Kirkham: In your letter dated May 4, 2006 you requested a tariff classification ruling on behalf of Westinghouse Electric. The articles in question are described as rough machined “safe end” forgings for liquid pumps. The “safe end” forgings, which are imported in two different configurations, are uniquely formed to complete the suction and discharge ends of the casing for a reactor coolant pump. In their condition as imported, the forgings are rough machined to near net shape. After importation the forgings are machined to final dimensions and prepared for assembly to the pump casing by welding. Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. HTSUS heading 8413 provides for liquid pumps and parts of liquid pumps. GRI 2(a) extends the scope of the HTS headings to include unfinished parts, provided the unfinished parts have the essential character of the finished parts. Based the information you have submitted, the forgings in question are net shape blanks that closely approximate the outline of the finished articles they will form. Although the forgings may not be machined to final tolerances and lack the finished surfaces of a finished pump part, upon importation they are recognizable as the finished articles they will become. Further, there is nothing to suggest that the forgings have any practical use other than for completion into finished pump parts. We find that the rough machined forgings are unfinished articles that have the essential character of the finished parts provided for in heading 8413, HTSUS. The applicable subheading for the rough machined forgings will be 8413.91.9080, HTSUS, which provides for parts of other pumps. The rate of duty is free. 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 http://www.usitc.gov/tata/hts/. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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