The tariff classification of a plasma arc torch boring machine

N337697 February 15, 2024 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9599 Trent Cosgrove Transportation and Customs Advisors Limited 33-2355 Derry Road EastMississauga, ON L5S 1V6Canada RE:  The tariff classification of a plasma arc torch boring machine Dear Mr. Cosgrove: In your letter dated January 23, 2024, on behalf of your client Omni Conversion Technologies, you requested a tariff classification ruling.  The article in question is described as a plasma arc torch boring machine (“plasma torch”). After importation, the plasma torch will be employed as a key component of a large, self-propelled trenching and tunneling system. The trenching and tunneling system, which is not part of the importation, uses wheels to move along tracks into a trench or tunnel, carrying on its front end one or more plasma torches, water sprays, and mechanical hammers or arms to break up and melt rocks during tunnel boring operations. The mechanical arms pull away fractured rock, dirt, and molten materials, which fall onto a return conveyor.    The subject plasma torch is intended to be used solely with the trenching and tunneling system and will be mounted on the system after importation.  The plasma torch provides intense localized heat (4000-8000K) in a high-speed stream of air that is ionized by an electric arc and leaves the torch at supersonic speed.  The ionization produces intense visible light, ultraviolet radiation, and a stream of electrons and active particles seeking to revert to chemical and thermodynamic equilibrium.  The combination of temperature and reactivity will fracture, spall, erode, and/or melt rocks, clays, and sands. The plasma torch does not cut rock into slabs or other shapes, nor does it surface-work the rock.    At the time of importation, the plasma arc torch boring machine can perform its function as a thermal plasma arc torch independently without other machines or apparatus.  The imported merchandise will include the plasma torch, the plasma power supply, a utility skid, interconnect cabling, and miscellaneous parts. You state that the items will be shipped on two trucks, entering the U.S. from Canada in a single convoy. Please be aware that while certain multiple entries of merchandise may be treated as a single transaction, the legal requirements set forth in 19 U.S.C. 1484(j) and 19 C.F.R. 141.58 must be satisfied in order to avoid having separately arriving items classified individually.         The applicable subheading for the plasma arc torch boring machine, when imported in a single shipment, will be 8479.89.9599, Harmonized Tariff Schedule of the United States, 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 general rate of duty will be 2.5 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at arthur.purcell@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division