CLA-2-84:OT:RR:NC:N1:104
Mr. Warren McLean
Munro Engineers Pty Ltd.
418-420 Winter St Alfredton
Ballarat 3350
Australia
RE: The tariff classification of a modular fencing system from Australia
Dear Mr. McLean:
In your letter dated December 13, 2018, you requested a tariff classification ruling.
The FenceBoss modular fencing system is designed (1) to reel out and retrieve portable electric fence wire (reels) and (2) to be attached to existing racks on ATV/Quad bikes. The system is comprised of the following modules:
(1) FB-0001-EWC Electric windup cradle (powered): This module is designed to transport, feed out and wind up electric fencing reels. It is manufactured from mild steel, stainless steel, aluminium, polyurethane and rubber.
(2) FB-0003-C Cradle: This module is for transporting and feeding out electric fencing reels. It is manufactured from stainless steel, mild steel, aluminium and polyurethane.
(3) FB-0007-T Toolbox: This module is used to carry any useful tools required. It is supplied empty and is manufactured from aluminium and mild steel.
(4) FB-0020-MR Mainframe and rack: This module is to safely carry posts for temporary electric fencing. They are manufactured from stainless steel and mild steel.
You state that while the modules can be assembled in various configuations, the units are commonly set up as a complete setup.
The applicable subheading for a complete FenceBoss modular fencing system will be 8479.89.9499, 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: Other machines and mechanical appliances: Other: Other: Other”. The rate of duty will be 2.5 percent ad valorem.
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