The tariff classification of a Rotation Mixing Reactor from China

N283784 March 17, 2017 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.82.0080 Ms. Bina Shah Advance Customs Broker & Logistics Inc. 1044 Ashford Lane Westmont, IL 60559 RE: The tariff classification of a Rotation Mixing Reactor from China Dear Ms. Shah: In your letter dated February 21, 2017, on behalf of your client, Urban Mining Company, you requested a tariff classification ruling. The importation consists of a Rotation Mixing Reactor equipment used to produce recycled Nd-Fe-B type sintered magnets using a patented Magnet-to-Magnet™ process for producing recycled NdFeB type sintered magnets. The rotation mixing reactor consists of a furnace, mixing tube, vacuum system and control cabinet and will be imported disassembled and in several crates all in one shipment. The operating procedure consists of loading a cast strip known as NdFeB into a vacuum mixing tube where two halves of a split furnace closes and heats a metal processing tube filled with sintered magnets. When the split furnace closes and surrounds the mixing vessel, the furnace is heated and the mixing tube is rotated. During the rotation process, the heat from the furnace and the tumbling action causes the product to be pulverized. There are no mixing components since the tumbling action is sufficient for mixing the product into a powder. The furnace and the mixing vessel are integrated as one machine. The pulverization or particle size reduction occurs during the mixing process. Since the product is brittle the tumbling inside the rotating mixing tube causes the particle size reduction. Once the furnace power is turned off and the furnace halves are pulled apart the mixing tube will be allowed to cool. After cooling, the product which is a powder is discharged through a port located at the end of the mixing tube. In your original letter dated January 13, 2017, you suggested classifying the Rotation Mixing Reactor under heading 8474, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or molding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry molds of sand; parts thereof”. The machine under consideration is said to work with neodymium (a rare-earth metal chemical element), iron (a metal chemical element) and boron (a metalloid chemical element). These materials are not encompassed by the language of heading 8474, HTSUS. In view of this fact, classification in heading 8474, HTSUS, would not be appropriate. The applicable subheading for the Rotation Mixing Reactor will be 8479.82.0080, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Mixing, kneading, crushing, grinding,screening, sifting,homogenizing, emulsifying or stirring machines: Other. The rate of duty will be 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 https://hts.usitc.gov/current. 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 Patricia O’Donnell at patricia.k.odonnell@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division