Cathodic Arc Coating System Machines

HQ 961831 July 17, 1998 CLA-2 RR:CR:GC 961831 DWS CATEGORY: Classification TARIFF NO.: 8479.89.97 Mr. Gordon C. Anderson C.H. Robinson International, Inc. 8100 Mitchell Road Eden Prairie, MN 55344-2231 RE: Cathodic Arc Coating System Machines Dear Mr. Anderson: This is in response to your letter of March 13, 1998, to the Port Director of Customs, New York Seaport, on behalf of Multi-Arc Inc., concerning the classification of cathodic arc coating system machines under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter was referred to this office for a response. FACTS: The merchandise consists of cathodic arc coating system machines (Models PVD-2226 and PVD-3344), which are used for applying hard thin film coatings (i.e., metals, carbides, nitrides, carbonitrides, amorphous diamond, and multilayer combinations of these materials) on a broad range of substrate materials. To produce the hard coatings, the machines utilize a physical vapor deposition process. In "Surface Technology - Wear Protection" (1990), this process is described as follows: PVD (physical Vapor Deposition): The metal vapor is produced directly and reacts on the component with a reactive gas to form the hard coating. To achieve this process, the machines incorporate a vacuum chamber, high vacuum pumping station with turbomolecular and rotary vane vacuum pumps, cathodic arc sources, and control cabinet. The material to be deposited, in the form of a solid cathode residing in the vacuum chamber, is evaporated by means of the electrical force of the arc. The vaporized particles are ionized and accelerated toward the substrate, where they form a thin, hard coating. The PVD-2226 and PVD-3344 utilize one to four arc sources and eight arc sources, respectively. ISSUE: Whether the cathodic arc coating system machines are classifiable under subheading 8479.89.97, HTSUS, as other machines having individual functions, not specified or included elsewhere in chapter 84, HTSUS. LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. The HTSUS provision under consideration is as follows: 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: 8479.89 Other: Other: 8479.89.97 Other. * * * * * * * * * In NY 808759, dated April 25, 1995, Customs held a High Vacuum Laboratory System, which was suitable for use in physical vapor deposition applications, to be classifiable under subheading 8479.89.95, HTSUS (the 1995 predecessor to subheading 8479.89.97, HTSUS). See also HQ 954221, dated August 10, 1993. We agree that the subject machines are similar to the one in NY 808759, and we find that they are classifiable under subheading 8479.89.97, HTSUS. HOLDING: The cathodic arc coating system machines are classifiable under subheading 8479.89.97, HTSUS, as other machines having individual functions, not specified or included elsewhere in chapter 84, HTSUS. Sincerely, John Durant, Director Commercial Rulings Division