The tariff classification of a Millutensil Spotting Press from Italy

N003236 December 11, 2006 CLA-2-90:RR:E:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9031.80.8085 Mr. Douglas A. Kalvig Decatur Mold Tool & Engineering 3330 N SR 7 North Vernon, IN 47265 RE: The tariff classification of a Millutensil Spotting Press from Italy Dear Mr. Kalvig: In your letter dated November 10, 2006, you requested a tariff classification ruling. You state, “Used for pressing 2 halves of mold together to check shut-offs or fit of the 2 halves… Press the halves together to see where a blue compound transfers to see fit, and proper shut off. If work is required this unit moves easily to allow toolmaker to work on the die.” We take it that “spotting” in this context is as similar to the one in the McGraw-Hill Encyclopedia of Science and Technology Online, i.e.: Spotting[ENGINEERING] Fitting one part of a die to another part by applying an oil color to the surface of the finished part and bringing this against the surface of the intended mating part, the high spots being marked by the transferred color. As we understand your information, the spotting press is not used to produce any objects, not even in small test runs. The heavy machinery and high pressing forces are needed to move the large molds and dies and to ensure that the spotting is being done with forces that are equivalent to the ones that would be used in production. The spotting press is thus used to check if there are defects (uneven areas) in the molds or dies where they intended to fit together perfectly. It makes these defects much more apparent than they would otherwise be. Your import does not include equipment to perform the examination for the colored indications of the defects, after the pieces are separated. That is presumably done by eye, perhaps with magnifiers. It is therefore described by HTSUS 9031. You propose classification in HTSUS 8479. However, it is excluded by Note 1-m to Section 16 since it is an article of Chapter 90. The applicable subheading for the spotting press will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Measuring or checking instruments, appliances and machines, not specified or included elsewhere in HTS Chapter 90. The general rate of duty will be 1.7 percent ad valorem. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division