CLA-2-89:OT:RR:NC:N1:106
Sebastian Eich
NAVIGO Corp.
675 Ponce De Leon Ave, Suite 8500
Atlanta, GA 30308
RE: The tariff classification of amphibious dredgers from Germany
Dear Mr. Eich,
In your letter dated April 13, 2017, you requested a tariff classification ruling on behalf of Berky USA LLC of Homosassa, Florida. Several brochures were submitted with your request.
The items under consideration has been identified as an Amphi-King and Trex-Duke, the dredging and excavating machines that are designed to travel both on water and land. You state in your request that the machines are track driven amphibious machines that are used in waters of various depths for dredging and/or excavating operations. The tracks are used to allow loading and unloading of the equipment without the use of additional mobile cranes. Once in the water, the machines act like a light floating vessel.
The applicable subheading for the Amphi-King and Trex-Duke will be 8905.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms: Dredgers.” The general rate of duty will be Free.
The 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/current.
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 Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division