CLA-2-87:OT:RR:NC:N1:106
Robert Scott, Logistics Supervisor
Williams Controls, Inc
14100 SW 72nd Avenue
Portland, OR 97224
RE: The tariff classification of levers for hydraulic valves
Dear Mr. Scott,
In your letter received by this office on July 22, 2014, you requested a tariff classification.
The items under consideration have been identified as the C6 Series Two-Function Levers for Hydraulic Valves used in agricultural equipment, construction equipment, and special purpose vehicles. These levers are mounted remotely near the operator using cables and rod linkages to connect to the hydraulic valves. They provide pushing and pulling control that allows the operator to lift, lower and actuate a mechanism with a single lever by moving it among up to eight possible output positions. You state in your letter that the cables and rod linkages are not included with the levers.
The first item is p/n C63015 Two-Function Lever used on farm tractors. It is attached to the frame of the tractor by the tractor manufacturer. Cables connect the C63015 Lever to the hydraulic spool valves that actuate the tractor’s arms and bucket.
The second item is p/n C61161 Two-Function Lever used on concrete mixer trucks. It is mounted in the center console in the cab of the concrete mixer truck. The C61161 Lever moves the concrete chute up, down, left and right. Cables connect the C61161 Lever to the hydraulic spool valves that actuate the concrete chute.
The third item is p/n C61124 Two-Function Lever used on construction lifts. It is mounted in the cab of the machine. The C61124 Lever controls the boom functions, such as raise, lower, extend and retract the platform. Cables connect the C61124 Lever to the hydraulic spool valves that actuate the boom and platform.
The applicable classification subheading for the p/n C63015 will be 8708.99.2300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Parts of tractors suitable for agricultural use: Other”. The general rate of duty will be Free.
The applicable classification subheading for the p/n C61161 will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other”. The general rate of duty will be 2.5 percent.
The applicable classification subheading for the p/n C61124 will be 8431.20.0000, which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8427.” The general rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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 this ruling, please contact National Import Specialist Liana Alvarez @ [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division