CLA-2-84:OT:RR:NC:N1:103
Mr. Ted T. Kim
Express Customhouse Broker, Inc.
1010 Northern Blvd., Ste. 330
Great Neck, NY 11021
RE: The tariff classification of piling elastomers from Malaysia
Dear Mr. Kim:
In your letter dated April 27, 2021 you requested a tariff classification ruling on behalf of your client, Vulcanite Pty Ltd.
The items under consideration are piling elastomers, part numbers VP2402-S01, VP2403-S01, and VP2404-S02. Each piling elastomer is made of vulcanized natural rubber that is bonded in between two steel plates ranging in thickness from 5 mm to 16 mm. Their function is to isolate the effects of vibration from the pile driving hammer during operation. The piling elastomers are designed and installed within a vibratory hammer to isolate the resonance frequency allowing the hammer to vibrate and drive or extract a piling. You state the elastomers are used in vibratory hammers that are suspended from a crane or excavator during the installation or removal of pilings.
The applicable subheading for the piling elastomers will be 8431.49.9095, 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: Other.” The rate of duty will be free.
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 Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division