韩国进口的镁粉生产线的货物归类

果子

RE:        The tariff classification of a magnesium powder making plant from South Korea.

关于从韩国进口的镁粉生产线的货物归类

Dear Mr. Waite:

In your letter dated January 10, 2011, you requested a tariff classification ruling on behalf of your client ESM Group, Inc. Drawings and information regarding the device were included.

在你2011年1月10日的来信中,你代表你的客户ESM 集团公司申请了分类决定。图纸和相关信息也包含其中。



The device is a system for the production of magnesium powder pellets. According to your information, the entire system is imported together. The system is quite extensive with various components that the magnesium goes through before being turned to powder. The primary purpose of the system is served by the magnesium ore being heated and melted in a furnace chamber and then forced, by blowers, through a nozzle into a chamber of cooling gas where the small particles which pass through the nozzle are cooled and form round or oval beads as a result of the cooling and magnesium’s surface tension.

设备是一个生产镁粉颗粒的系统。根据你（提供）的信息，系统整体进口。这是一个相当大范围的系统，包含了镁变成颗粒要经过的不同的部件。该系统的主要用途是接受在炉腔加热融化镁的矿石，用鼓风机强制（它们）通过喷嘴进入有冷却气体的腔体，通过喷嘴的小颗粒基于冷却和（液体）镁的表面张力会形成球形或橄榄球形。



In your previous submissions, you propose classifying the merchandise as a composite machine under subheading 8454.30.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Converters, ladles, ingot molds and casting machines, of a kind used in metallurgy or in metal foundries, and parts thereof: Casting machine … Other. Alternatively, you propose classification in subheading 8479.81.0000, 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: For treating metal, including electric wire coil-winders.

在你过去的申请中，你建议将这个货物按组合式机器归类在8454.30.0090，美国税则，品目内容是：金属冶炼及铸造用的转炉、浇包、锭模及铸造机以及零件：铸造机。。。其他。另一个选择，你建议货物分类为8479.81.0000，美国税则，品目内容是：本章其他品目未列名的具有独立功能的机器及机械器具；零件：处理金属的机械，包括线圈绕线机。



In understanding the language of the HTSUS, the Explanatory Notes (“ENs”) may be utilized. The ENs provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Although not dispositive nor legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

品目注释可以用来理解美国税则的内容。品目注释提供了国际通行的对协调商品名称及编码协调制度注释的指导意见。尽管不是决定性的，也没有法律约束力，品目注释还是提供了对美国税则每一条品目界定的描述。请见T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).



EN Note (D) to heading 84.54 lists examples of the merchandise covered by this provision. These exemplars share one specific characteristic, i.e., in each example, molds are used in the casting process. You have stated that the process in question does not utilize molds. Thus, the subject merchandise is not of the same type of machines provided for in the exemplars of the ENs to heading 84.54. Classification in subheading 8454.30.0090, HTSUS, would not be appropriate as the merchandise does not fall within the scope of heading 8454, HTSUS.

品目8454的条文注解四列举出了这个子目（8454.30）下包括的货物类型。这些范例拥有一个共同的具体特征， 也就是，在每一个范例中，铸造过程都使用了模具。你已经说明所议货品加工过程没有使用模具。所以，所议货品和品目8454注释中所提供的范例不是同一种货物。归类至8454.30.0090不适当因为这个货品不属于8454，的范畴。



EN Note (II)(E) to heading 84.79 describes the types of machines classifiable as machinery for treating metals. Examples of processes used to treat metal include scouring, pickling, tin-plating and de-sanding. The process described in your submission is not similar to the examples set forth in the cited EN. Therefore, the merchandise is not classifiable in subheading 8479.81.0000, HTSUS.

品目8479条文注解二 （五）描述了可以作为金属处理机器归类的货品种类。例举的金属处理的方式包括表面清洗擦亮，酸洗， 镀锡， 和除砂。你递交的材料中描述的生产过程于前面引用的条文注解中设定的范例不相似，所以这个货品不能归类在8479.81.0000，美国税则下。



Even supposing either proposed classification applied, the merchandise would be classified in accordance with Note 2 to Chapter 84. Said note reads, in pertinent part,

即使假设任何一个建议的归类品目是适用的，这个物品的归类还应该根据84章章注二。所提到的章注的相关内容是



Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this chapter, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424, or heading 8486 and at the same time to a description in one or more of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group or under heading 8486, as the case may be, and not the latter group.

除第十六类注释三及本章注释九另有规定以外，如果某种机器或器具既符合品目84.01至84.24中一个或几个品目的规定，或符合品目84.86的规定，又符合品目84.25至84.80中一个或几个品目的规定，则应酌情归入品目84.01至84.24中的相应品目或品目84.86，而不归入品目84.25至84.80中的有关品目



As the merchandise is classifiable in a heading of the former group, classification in either subheading 8454.30.0090 or subheading 8479.81.0000 would be precluded.

因为如果货品可被归类到前一组品目中，8454.30.0090和8479.81.0000品目应该被排除



The applicable subheading for the magnesium powder making plant will be 8419.89.9585, HTSUS, which provides for machinery, plant…whether or not electrically heated, for the treatment of materials by a process involving a change in temperature such as heating,…or cooling,…: other machinery, plant or equipment: other: other: other, other: for other materials. The rate of duty will be 4.2 percent ad valorem.

适用于镁粉生产线的是8419.89.9585 美国税则。用于利用温度变化处理材料的机器、装置及类似的实验室设备，……，不论是否电热的……：其他机器，生产线或设备：其他：其他：其他，其他：用于其他材料。关税税率百分之4.2,根据价值



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/.

（这里）提供的关税税率是便利的目的可能会改变。 最新的条文内容和关税税率以下网站有提供http://www.usitc.gov/tata/hts/



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

这个（分类）裁决是根据of Part 177 of the Customs Regulations (19 C.F.R. 177) 的条文颁布的。



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 Mark Palasek at (646) 733-3013.

上面裁决的副本或控制号码应在这些商品进口报关时提交。 如果有任何关于这个裁决的问题，联系National Import Specialist Mark Palasek at (646) 733-3013



Sincerely,

Robert B. Swierupski

Director

National Commodity Specialist Division

FENDOUDEREN

真的不错，既学到了归类也学了英语