CLA-2-84:OT:RR:NC:1:106
Mr. Steven R. Keller
Cascade Corporation
2201 NE 201st Avenue
Fairview, OR 97024-9718
RE: The tariff classification of a stubshaft from China
Dear Mr. Keller:
In your letter dated June 3, 2013, you requested a tariff classification ruling.
The items under consideration have been identified as Stubshafts (part numbers: 6020619, 6824622, 6020611 and 6824620). Each part number corresponds to a different size Stubshaft. Part numbers 6020619 and 6824622 include the Stubshaft and Roll Pin. The Poll Pins sole purpose is to keep the Stubshaft stationary as it is being welded to the mast. As per our telephone conversation, you stated that they are used only on fork-lifts. The Stubshaft sits inside of the fork-lift mast channels and roll/glide inside of the channels as it is lifted and lowered by the fork-lift. The Stubshafts are constructed of high strength, low alloy steel, which are hot-rolled and then die-forged to size.
In your request, you proposed that the Stubshafts be classified in subheading 8428.90.0290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other lifting, handling, loading or unloading machinery … Other machinery: Other.”
General Note 3 (h) (vi) to the HTSUS states “... a reference to ‘headings’ encompasses subheadings indented thereunder.” Subheading 8428.90 provides for “Other lifting, handling, loading or unloading machinery … : Other machinery.” You stated that the Stubshafts will only be used on fork-lift trucks, which are provided for in the HTSUS under heading 8427: “Fork-lift trucks; other works trucks fitted with lifting or handling equipment.” The Stubshafts are parts used solely on fork-lifts.
The applicable subheading for the Stubshafts will be 8431.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8427.” The rate of duty will be Free.
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, please contact National Import Specialist Patrick Dellamura at (646) 733-3017.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division