CLA-2-84:S:N:N1:103 892200
Ms. Susan R. McCabe
The Hipage Company, Inc.
227 E. Plume St.
Norfolk, VA 23510
RE: The tariff classification of forklift truck hubs from Japan
Dear Ms. McCabe:
In your letter dated November 3, 1993 on behalf of Yale Materials Handling Corp. you requested a tariff classification ruling.
Drawings submitted with your inquiry identify the imported wheel hubs as part number 9082704-00 and part number 9082694-00. Each hub is an assembly consisting of a hub, oil seal, tapered roller bearings, bolt hub, nuts and washers. After importation, part number 9082704-00 will be fitted into a double tire drive axle, while part number 9082694-00 will be used in a single tire drive axle. The drive axles are, in turn, components of fork-lift trucks. While not specifically stated in your letter, based on the enclosed drawings it appears these hub assemblies are specifically designed for use in fork-lift trucks made by your client.
The applicable subheading for the hubs, part numbers 9082704-00 and 9082694-00, will be 8431.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts suitable for use solely or principally with the machinery of heading 8427 (fork-lift trucks). The rate of duty will be free.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport