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NY R05096




November 17, 2006

CLA-2-84:RR:E:NC:1:104 R05096

CATEGORY: CLASSIFICATION

TARIFF NO.: 8479.81.0000

Mr. Michael E. Murphy
Baker & McKenzie
815 Connecticut Avenue, NW
Washington, DC 20006

RE: The tariff classification of a galvanizing line from Italy

Dear Mr. Murphy:

In your letter dated October 20, 2006 on behalf of Valmont Industries, Inc., you requested a tariff classification ruling.

The Automatic Basket Spinning Galvanizing Line (aka the “Galvanizing Machine”) is designed to coat metal materials with zinc for corrosion-protection purposes. The galvanizing is done by a dipping process. When imported together in one shipment, the machines which comprise this galvanizing line are intended to contribute together to the clearly defined function of treating metal and, thus, form one complete functional unit. You have submitted documentation which includes the scope of supply. The line consists essentially of the chemical pre-treatment tanks, dipping unit, gas furnace, spinning device, tunnel drier and all the necessary handling equipment and electrical controls.

The applicable subheading for the galvanizing line, imported complete as a functional unit in a single shipment, will be 8479.81.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: for treating metal. The duty rate 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 http://www.usitc.gov/tata/hts/.

In your letter, you indicate that it may be necessary to ship the galvanizing line to the United States in installments. New regulations have been promulgated on the subject of "single entry for unassembled or disassembled entities imported on multiple conveyances" due to (1) shipments divided at the initiative of the carrier ("split shipments") [19 U.S.C. 1484(j)(2)] or (2) the size or nature of the merchandise which necessitates shipment in an unassembled or disassembled condition on more than one conveyance [19 U.S.C. 1484(j)(1)]. The new regulations now provide for the treatment of certain multiple shipments of merchandise as a single entry. It is possible the components shipped in the manner described in your letter may be eligible for such treatment under 19 U.S.C. 1484(j)(1).

Because the requirements for this new regulation are complex, you are advised to consult 19 U.S.C. 1484(j)(1) which describes, in detail, those requirements. Also see the Federal Register, Vol. 71, No. 106, Friday, June 2, 2006, pages 31921 - 31927. In the event that actual circumstances of shipment do not meet the new requirements set forth in 19 U.S.C. 1484(j)(1) or should the importer choose to file a separate entry for each portion of the galvanizing line as it arrives, each component is subject to classification in its condition as imported in its respective HTSUS provision. Separately imported physical components of the galvanizing line are not necessarily classifiable in heading 8479, HTSUS. Certain components may be excluded from classification in heading 8479 by virtue of Note 1 to Section XVI, Note 1 to Chapter 84 or Note 1 to Chapter 85, HTSUS, or may be goods which are included in other headings of the HTSUS. Even if the article is determined to be for use solely or principally with a good of heading 8479, HTSUS, the good must be classified in accordance with Note 2 to Section XVI.

One also has to consider Additional U.S. Rule of Interpretation 1(c) which states, in part, that a provision for parts of an article covers products solely or principally used as a part of such article but a provision for parts shall not prevail over a specific provision for such part unless there is special language or context which otherwise requires. Simply put this means that a part of a part is more specifically provided for as a “part of a part” rather than as a “part of a whole”. Example: A clutch which is part of a starter motor is classified as part of the motor rather than part of the automobile in which it will be used.

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 646-733-3011.

Sincerely,

Robert B. Swierupski
Director,

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