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NY 848557

JANUARY 30, 1990

CLA-2-*:S:N:N1:105 848557


TARIFF NO.: 8514.40.0000

Mr. Michael Haubert
Gas Spring Company
92 County Line Road
Colmar, PA 18915-9607

RE: The tariff classification of an induction-type metal heat treating/tempering systems from West Germany.

Dear Mr. Haubert:

In your letter dated January 2, 1990 you requested a tariff classification ruling.

The induction heat treating/tempering system is composed of an entrance conveyor, a heat treating/tempering mechanical unit, heat treating/tempering electrical unit, heat treating/tempering cooling unit, a rod straightener and an exit conveyor. You state that associated hardware used in the system's assembly, spare parts and tooling are also included.

The induction heat treating/tempering system is used to caseharden steel rods. Rod straightening is also performed within the system because it is most convenient to accomplish it at that point. The mechanical unit, which imparts a rotation to the rods as they undergo the heat treatment, and the cooling unit, which cools the high-frequency electrical generators and heat coils, as well as the conveyors all contribute to the heat treating function.

The applicable subheading for the induction heat treating/tempering system, with the exception of the rod straightener, will be 8514.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other industrial induction or dielectric heating equipment. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the rod straightener is 8462.29.0050, HTS, which provides for other machine tools for working metals by bending, folding, straightening or flattening. The rate of duty will be 4.4 percent ad valorem.

Hardware such as nuts, bolts and other fasteners used to assemble the machinery as well as tools used for assembly or maintenance are classifiable with the functional unit they are utilized with. Replacement spare parts are separately classifiable in accord with Note 2, Schedule XVI, HTS, copy attached.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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