CLA-2-86:OT:RR:NC:N1:106

Mr. David McKnight
Voith Turbo, Inc.
25 Winship Rd.
York, PA 17406

RE: The tariff classification of a collapsible impact tube for rail cars from Germany.

Dear Mr. McKnight:

In your letter dated February 11, 2011, you requested a tariff classification ruling. A descriptive brochure was included with your submission.

The device is known as a collapsible tube is an energy absorption device design specifically for installation on railway cars. The collapsible tube does not incorporate any hydraulics. The collapsible tube, when installed at the juncture between railway cars acts as a buffer should impact during coupling be excessive. The two primary components of the collapsible tube slide into each other and deform if impact is significant.

The applicable subheading for the collapsible tube will be 8607.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of railway or tramway locomotives or rolling stock: hooks and other coupling devices, buffers and parts thereof: for vehicles of heading 8605 or 8606. The rate of duty will be 3.6 percent ad valorem.

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/.

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 Mark Palasek at (646) 733-3013.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division