CBP Issues New Informed Compliance Publication on Machine Tools
U.S. Customs and Border Protection (CBP) has issued a new informed compliance publication (ICP) entitled, "Machine Tools." The following are "excerpts" of this new ICP:
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ICP definition of machine tool. According to the Harmonized Tariff Schedule (HTS) Explanatory Notes (ENs), the courts and industry, the ICP states that a machine tool is a machine that (partial list):
- improves or advances the status of a workpiece by shaping the surface working;
- must work on metal or other hard materials;
- employs processes such as those described in HTS heading 8456 - heading 8465;
- although usually power driven, may be manually or pedal operated; and
- may be portable, but must be designed to be mounted on the floor, a bench or table, the wall or on another machine while in use.
HTS scope of machine tools. According to CBP, this new ICP deals with the classification of machine tools of HTS heading 8456 through heading 8465, and the parts and accessories solely or principally used with machine tools in HTS heading 8466. Specifically:
Heading 8456 covers non-traditional machine tools, such as Laser, EDM, Plasma Arc Cutting, etc. for working metals and non-metals. These machines must remove material;
Headings 8457 - 8461 cover those machine tools which remove metal usually in the form of chips, dust, etc., generally employing rotating tools;
Heading 8462 and Heading 8463 cover metal forming machine tools which change the shape of the metal without removing metal chips (e.g. the cut is clean);
Heading 8464 covers machine tools for working stone, ceramic, glass (in the cold), etc.;
Heading 8465 covers machine tools for working wood, hard rubber, hard plastic or similar hard materials; and
Heading 8466 covers parts and accessories solely or principally used with the foregoing machine tools. Heading 8456 through 8465 do not include separately imported or spare parts and accessories.
Numerous classification topics discussed in ICP. This ICP discusses in detail each of the above headings, as well as their subheadings. The ICP also discusses relevant HTS Section XVI Notes regarding:
- Composite and multifunction machines
- Multipurpose machines
- Functional units
- Machine tools imported with accessories
In addition, the ICP provides information on the issue of General Rule of Interpretation (GRI) 2(a) and machine tools with respect to unfinished machines vs. parts, additional U.S. Rule of Interpretation 1(c), unassembled parts, part vs. accessory, machine apparatus often misclassified as machine tools of heading 8456 to 8465, etc.
CBP Machine Tools ICP (November 2005) available at http://www.cbp.gov/linkhandler/cgov/toolbox/legal/informed_compliance_pubs/icp080.ctt/icp080.pdf
All of CBP's posted ICPs available at http://www.cbp.gov/xp/cgov/toolbox/legal/informed_compliance_pubs/