CLA-2-84:OT:RR:NC:N1:104
Mr. Bob Freeman
Freeman Equipment Inc. dba HJ Industries
1375 Lear Industrial Pkwy
Avon, OH 44839
RE: The tariff classification of an Unfinished Wheel Assembly from China
Dear Mr. Freeman:
In your letter dated November 30, 2018 you requested a tariff classification ruling.
You are importing 2 models of landfill compactor wheel assemblies in an unfinished condition. The wheel assemblies would be used on an earthmoving Caterpillar which enables the Caterpillar machine to travel across the waste material disposed at land fills. The primary job of the wheel assembly is to crush and compact the waste material and soil. Model 836H Wheel assembly is made of 100% steel, has a wheel diameter of 67.00”, wheel width of 55.00” and a wheel weight of approximate 5,300 pounds. Model 826G-H wheel assembly is also made of 100% steel, has a wheel diameter of 58.50”, a wheel width of 47.25”, and a wheel weigt of approximate 3,500 pounds. Both models of the wheel assembly are imported in an unfinished condition. Upon importation to the United States, the following processes will take place. 1) Machine the steel to size, 2) Install the welds landfill compactor teeth/cleats into the wheel assembly by welding and 3) Apply hardfacing weld wire to the wheel drum assembly.
The applicable subheading for Models 836H and 826G-H, Unfinished Wheel Assembly will be 8479.90.9450, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Of machinery for public works, building or the like. 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. The 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. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02,
9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) 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 8479.90.9450, 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 subheading 8479.90.9450, 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