CLA-2-84:OT:RR:NC:N1:103
Jessica Spiess
John S. Connor
799 Cromwell Park Drive Glen Bernie, MD 21061
RE: The tariff classification of remote installation tools from Italy
Dear Ms. Spiess:
In your letter dated May 24, 2023, you requested a tariff classification ruling on behalf of your client, Boskalis Offshore Contracting, LLC.
The first item under consideration is referred to as a Platform Installation Tool (“PIT”), designed to raise, lower, and remotely install an External Platform and Suspended Internal Platform onto a windfarm monopile. Both platforms are structures that contain equipment and are added after the monopile is built. The platforms are placed onto a Loading Tower, which is attached to the PIT, and transported to a Platform Supply Vessel. Once on-site, the PIT is reconfigured and loaded with the Suspended Internal Platform, then placed at the peak of the monopile. Using a combination of clamps, winches, and rigging, the tool aligns then lowers the platform onto internal supports inside the monopile. The tool is returned to the vessel and the process is repeated for the External Platform, which is lowered onto external supports on the monopile. Based on the information provided, the PIT is configured with winches, tugger lines, uplift clamps, extract bumpers, vertical rollers, and more. You state the PIT does not include any tools that mechanically connect, fasten, or otherwise install the platforms, but is limited to lowering them onto supports. The platforms are not a part of this request.
The second item under consideration is referred to as a Anode Cage Installation Tool (“ACIT”), designed to raise, lower, and remotely install anode cages onto windfarm monopiles. Included is a Storage Tower, which is attached to the ACIT and allows for up to two anode cages to be transported at a time. The ACIT and Storage Tower, loaded with anode cages, are transferred to a Platform Supply Vessel and transported to the monopile. Once on-site, the ACIT is loaded with a single anode cage, and placed at the peak of the monopile. Using a system of winches, cameras, and spacers, the ACIT lowers the anode cage along the exterior of the structure. Once the cage is in place, the ACIT is detached, returned to the vessel, and the process is repeated. The tool is configured with winches, tugger lines, vertical rollers, an automatic sling release system, a sling regulation system, a skidding system, and more. You state the ACIT does not include any tools that mechanically connect, fasten, or otherwise install the cage, but is limited to lowering the cage, which stays in place due to the slope of the monopile. The cages are not a part of this request.
In your letter, you suggest both the PIT and ACIT are classified under subheading 8431.49.1010, Harmonized Tariff Schedule of the United States (“HTSUS”) as a part of a machine of heading 8426. We disagree. You state neither the PIT nor the ACIT are parts of a crane but are merely lifted by a crane while being loaded or unload from a vessel or from the monopile. As such, classifying either tool as parts would not be appropriate. The PIT and ACIT are composite machines consisting of various machines or subsystems that consecutively perform complementary but separate functions which are described in different headings of Section XVI. It is this office’s opinion that the principal function of the composite machines is to lift and lower the cages and platforms.
In accordance with Section XVI, Note 3, the applicable subheading for the PIT and ACIT, imported complete in a single shipment, will be 8428.90.0390, HTSUS, which provides for “Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics): Other machinery: 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division