CLA-2-84:OT:RR:NC:N1:104
Mr. Eric T. Weiss
Lembak Global Sourcing
675 N. Brookfield Rd. #215
Brookfield, WI 53045
RE: The tariff classification of parts of snow plow blades from China
Dear Mr. Weiss:
In your letter dated August 1, 2018 you requested a tariff classification ruling.
Item WB13000 is a low carbon steel forging that is formed with a pocket. Subsequent to importation, the article has holes machined into it for securing with bolts and the pocket is filled with a wear resistant welding material. The article is bolted to a larger frame piece. This assembly is then coated with powder paint and sold as part of a package for use as a wear part on commercial snow plow blades.
Items CR73007/CR74007, MB90004, FS5000L/R and CG6210L/R are low carbon steel castings that are cast with pockets. Subsequent to importation, the pockets are filled with a wear resistant welding material. Items CR73007/CR74007 and MB90004 are welded to a larger frame piece while items FS5000L/R and CG6210L/R are bolted to a larger frame piece.. The assemblies are then coated with powder paint and sold as part of a package for use as wear parts on commercial snow plow blades.
The applicable subheading for the WB13000 forging will be 8431.49.9081, 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: Other: Other…Other: Other: Other: Steel forgings”. The rate of duty will be Free.
The applicable subheading for the CR73007/CR74007, MB90004, FS5000L/R and CG6210L/R castings will be 8431.49.9095, 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: Other” . The rate of duty will be Free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. Subsequently, USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710) and August 16, 2018 (83 F.R. 40823). Products of China that are provided for in subheading 9903.88.01 or 9903.88.02 and classified in one of the subheadings enumerated in U.S. note 20(b) or U.S. note 20(d) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8431.49.9081 and 8431.49.9095, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheadings 8431.49.9081 and 8431.49.9095, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the World Wide Web at https://hts.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, contact National Import Specialist Patricia O’Donnell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division