CLA-2-84:OT:RR:NC:1:104
Ms. Tracy Ann Whalen
ESCO Portland
World Headquarters
2141 NW 25th Avenue
Portland, OR 97210-2578
RE: The tariff classification of Dredge Cutterheads and Dredge Teeth/Points and Adapters from various countries.
Dear Ms. Whalen:
In your letter dated May 15, 2014, you requested a tariff classification ruling.
You state that a cutterhead cannot be used to drill or bore into the earth. The dredge swings the cutter back and forth about a spud located on the opposite end of the dredge. The cutterhead is bolted, pinned or threaded onto the drive shaft which can be powered by AC, DC, hydraulic or diesel power. The cutterhead contacts the riverbed/seabed at an angle. As it moves back and forth, material such as sand, clay and rocks is loosened so that the material can be sucked up through a tube for disposal. Cutterheads that are used exclusively for sand and clay have either fewer teeth than the rock cutterheads or else no teeth. The cutterheads come in various sizes and are designed to work on specific materials. Representative models are as follows:
Rock Cutterhead 4205947 – EC1780; 8G Rock RH 6-Arm 6-Stagger Cutterhead
5132608 – 8GP2 Point
5132764 – 787D8G Adapter
Sand/Clay Cutterhead 4195500 – EC1738; 6G S/C RH 5-Arm 5-Stagger Cutterhead
5132476 – 6GAF2 Point
5132039 – 8868-6G Adapter
Cast Arm 5127495 – PDE54063-5 Dredge Arm
The products are said to be manufactured in the United States and overseas, e.g., China, Chile and Great Britain.
You suggest classifying the cutterheads in subheading 8431.41.0080, 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 8426, 8429 or 8430: Buckets, shovels, grabs and grips … Other. For the structural parts such as arms or hubs and replacement wear parts of teeth and mounting adapters, you propose classification in subheading 8431.49.9040, HTSUS, which provides for Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Parts of machinery of heading 8426, 8429 or 8430: Other: Other … Other: Parts of backhoes, shovels, clamshells and draglines: Other. This office does not consider the subject cutterheads’ method of operation to be similar to that of a bucket or shovel. Thus, subheading 8431.41.0080, HTSUS, and subheading 8431.49.9040, HTSUS, would not be appropriate.
The applicable subheading for the complete Dredge Cutterheads will be 8431.49.9020, HTSUS, which provides for Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8426, 8429 or 8430: Other: Other … Attachments for mounting on machinery: Other. The rate of duty on the goods from China, Chile and Great Britain will be free.
The applicable subheading for the structural parts such as arms or hubs and replacement wear parts of teeth and mounting adapters will be 8431.49.9085, HTSUS, which provides for Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8426, 8429 or 8430: Other: Other … Other: Other: Other: Other. The rate of duty on the goods from China, Chile and Great Britain 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, contact National Import Specialist Patricia O’Donnell at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division