CLA-2-84:RR:NC:MM:106 H81336

Ms. Vicki Talley
Komatsu America International Company
101 N. Industrial Road
Ripley, TN 38063

RE: The tariff classification of various parts of backhoe excavators from Japan

Dear Ms. Talley:

In your letter dated May 16,2001 you requested a tariff classification ruling. You included descriptive literature with your request.

There are four items at issue in this request. The first article, P/N 313655055, is a splashboard support for your backhoe-loader model WB140-2. The second article, P/N 207-46-68113, is described as a revolving frame for your 3600 revolving backhoe excavator, model PC300-LC6. It is not a slewing ring, the revolving component of such an excavator, but the frame which sits on the slewing ring. The third article, P/N 312642050, is a blade attachment of the WB140 backhoe-loader. The last article, P/N 207-70-34212, is a ground engaging tooth for the excavator bucket of the PC 300 excavator. All of these parts are solely or principally used in backhoes, either in revolving backhoe excavators or backhoe-loaders.

The applicable subheading for the various parts for backhoes will be 8431.49.9040., Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of backhoes. The rate of duty will be free.

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 Patrick J. Wholey at 212-637-7036.


Robert B. Swierupski
National Commodity
Specialist Division