The tariff classification of a machine system for heat treating and straightening metal rods from Germany

NY 875938 JULY 27, 1992 CLA-2-84:S:N:N1:105 875938 CATEGORY: Classification TARIFF NO.: 8514.40.000, 8462.29.0050 Mr. Harry Paskewicz Stabilus 92 County Line Road Colmar, PA 18915-9607 RE: The tariff classification of a machine system for heat treating and straightening metal rods from Germany Dear Mr. Paskewicz: In your letter dated June 25, 1992 you requested a tariff classification ruling. The system includes the following machines: a hopper/washer/conveyor/ deburrer assembly that stores rods, feeds them to a washer, which cleans them free of oil and chips and transports them to a deburrer, which insures one end of each rod is burr-free; an input conveyor assembly, which accepts rods from the washer/deburrer and transports them to the heat treater; the heat treatment assembly, which heats the rods by induction and then quenches them; an output conveyor, which accepts the rods from the heat treater and feeds them to the rod straightener; and finally, the rod straightener, which removes any bends from the rods. Note 4, Section XVI, Harmonized Tariff Schedule of the United States (HTS), copy included, provides that a combination of machines intended to contribute together to a clearly defined function covered by one of headings in chapter 84 or chapter 85 should be classified in the heading appropriate to that function. Your system has two functions: heat treatment and straightening. All that precedes the rod straightener contributes to the function of heat treatment, while the straightener performs a separate metal-working function. The applicable subheading for the rod straightener will be 8462.29.0050, HTS, which provides for machine tools for working metals by bending, folding, straightening or flattening: other. The rate of duty will be 4.4 percent ad valorem. For the remainder the applicable subheading will be 8514.40.0000. which provides for other induction or dielectric heating equipment. The rate of duty will 2.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport Enclosure