CLA-2-84:OT:RR:NC:1:101
Mr. Duane Howsare, Customs & Tax Compliance Manager
The GoodYear Tire & Rubber Company
200 Innovation Way
Akron, OH 44316-0001
RE: The tariff classification of a Mast Head Assembly from Germany
Dear Mr. Howsare:
In your letter dated October 11, 2013, you requested a tariff classification ruling.
The item under consideration has been identified as a Zeppelin Airship Mast Head Assembly (Part Number 07 105 5090-2xx). You state in your request that the Mast Head Assembly is designed exclusively for use on a Mast Head Truck - Both the Mast Head Assembly and the Mast Head Truck are specifically designed as a parking system for the Zeppelin Airship when it is away from the Airship hangar and is travelling on promotional trips. The Mast Head Assembly is the connecting device between the Zeppelin Airship and the Mast Head Truck. The power for the Mast Head Assembly is provided by the Mast Head Truck. When the Zeppelin Airship pilot requests parking when landing the Airship, the ground support personnel aligns the Mast Head Truck with the nose of the Zeppelin Airship. After alignment, the ground crew chief extends the arm of the Mast Head Assembly until the Mast Head funnel aligns with the airship docking head. The ground crew chief then connects the Mast Head Assembly pull-in lines with the airship nose line connected on the front of the airship. Upon command, the winch operator pulls the airship towards the extended Mast Head Assembly until the Airship docking head slips into the Mast Head funnel and gets locked into position. At this point, the Zeppelin airship is moored to the Mast Head Truck. The Mast Head truck manipulates the Zeppelin Airship as the Mast Head arm is capable of moving forward and backward. The Mast Head Assembly is 2,400 millimeters (mm) in length, 1,250 mm in width, 900 mm in height and weighs 990 kilograms (kg). The base body and attaching items are constructed of steel and the funnel assembly is constructed of aluminum.
In your request, you proposed that the Mast Head Assembly be classified in subheading 8803.90.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts of goods of heading 8801 or 8802: Other: Other: Other”.
You stated that the Mast Head Assembly will only be used on a Mast Head Truck. “Both the Mast Head Assembly and the Mast Head Truck are specifically designed as a parking system for the Zeppelin Airship when it is away from the Airship hangar and is travelling on promotional trips”.
General Note 3 (h) (vi) to the HTSUS states “... a reference to ‘headings’ encompasses subheadings indented thereunder.” Subheading 8427.90 provides for “Fork-lift trucks; other work trucks fitted with lifting or handling equipment: Other trucks”.
The applicable subheading for the Zeppelin Airship Mast Head Assembly (Part Number 07 105 5090-2xx) 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 Matthew Sullivan at (646) 733-3013.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division