The tariff classification of grinding and polishing machines from Mexico.

N317699 March 8, 2021 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9499 Josh Zollinger Pace Technologies 3601 East 34th Street Tucson, AZ 85713 RE: The tariff classification of grinding and polishing machines from Mexico. Dear Mr. Zollinger: In your letter dated February 18, 2021, you requested a tariff classification ruling. The NANO 1000S and the NANO 2000S are grinding and polishing machines used to prepare metallographic samples for hardness testing. The NANO 1000S consists of a single wheel unit and the NANO 2000S is a dual wheel unit. Each machine has an LED control panel, programmable settings, a timer, a water setting, and a wheel rotation setting, which is powered by a 1 hp (750W) high torque servo motor. These grinding and polishing machines work on metals, ceramics, polymers, and biomaterials. The applicable subheading for the NANO 1000S and the NANO 2000S will be 8479.89.9499, 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% 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 Denise Hopkins at denise.hopkins@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division