The tariff classification of a Conventional Tank Turning Roll Machine and a Self-Aligned Tank Turning Roll Machine from Canada

N298393 July 19, 2018 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9499 Michael Dahm Cole International USA Inc. 1775 Baseline Road Grand Island, NY 14072 RE: The tariff classification of a Conventional Tank Turning Roll Machine and a Self-Aligned Tank Turning Roll Machine from Canada Dear Mr. Dahm: In your letter dated June 27, 2018, on behalf of your client, Irizar Heavy Industries Inc., you requested a tariff classification ruling. You are seeking a classification on a Conventional Tank Turning Roll Machine/WR Series, also known as a welding roller, and a Self-Aligned Tank Turning Roll Machine/SAR Series, also known as a self-alignment/self-adjustment roller. The tank rollers are used to position and rotate a work piece while it is being welded. The only difference between the WR Series and the SAR Series is that the latter are self-aligning. There are various models of tank turning rollers ranging from the WR 3 MT (6,600 pounds) up to the WR 3000 MT (6,600,000 pounds). The rotator wheels for tank roller models WR 3 to WR 100 are made of cast iron covered with heavy duty rubber and two steel rings on the side. Rotator wheels for models WR 150 and larger are made of cast steel ASTM 80-40 or equivalent. The self-alignng rollers range from the SAR 5 MT (11,000 pounds) to the SAR 500 MT (1,100,000 pounds). The roller aligns itself with the vessel diameter and enables weight distribution in the four idler wheels on the idler roll and the four motorized wheels on the power rotator. The rotator wheels for models SAR 5 up to SAR 100 are made of cast iron covered with heavy duty rubber and two steel rings on the side. The rotator wheels for models SAR 150 and up to SAR 500 are made of cast steel ASTM 80-40 or equivalent. The standard package for both the tank turning roller and the self-aligning roller consists of one power roll with a control box, a remote control box with a 12m cable, one idler roll and an operation manual. The control box for both models features forward, stop, reverse and variable speed adjustment with a digital display in millimeters and minutes. The applicable subheading for the Conventional Tank Turning Roll Machine and the Self-Aligning Tank Turning Roll Machine will be 8479.89.9499, Harmonized Tariff Schedule of the United States (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: Other: Other: Other”. The rate of duty will be 2.5 per cent 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 the 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