CLA-2-84:RR:NC:4:102 A83736
Mr. Dave Walser
Arthur J. Humphreys Div.
Border Brokerage Co., Inc.
P.O. Box 249
Sumas, Washington 98295
RE: The tariff classification of remanufactured hydraulic cylinders from Canada
Dear Mr. Walser:
In your letter dated January 9, 1996, and received by us on May 16, 1996, on behalf of
your client, Universal Machine Works, Inc., you requested a tariff classification ruling.
The items at issue are four hydraulic cylinders, two originally produced in the United States
and two of German origin, that were sent to Canada for refurbishment. Once there the cylinders
are reground, refitted with new seals, and rechromed. The units are then returned to the U.S.
The applicable subheading for the hydraulic cylinders will be 8412.21.0075, Harmonized
Tariff Schedule of the United States (HTS), which provides for hydraulic power engines and
motors; linear acting cylinders, other. The rate of duty will be 2 percent ad valorem.
The refurbished hydraulic cylinders will be eligible for partial duty exemption under
subheading 9802.00.5060, HTS, which provides for articles returned to the United States after
having been exported to be advanced in value or improved in condition by any process of
manufacture or other means: articles exported for repairs or alterations... other. The duty to be
assessed will be a duty upon the value of the repairs or alterations. For the German produced
cylinders the cost of the repairs will be subject to a 2 percent ad valorem duty rate. For the U.S.
(NAFTA originating) made cylinders the cost of repairs will be eligible for duty free treatment.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations
(19 C.F.R. 177).
A copy of this 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 Karl J. Riedl at 212-466-5493.
Sincerely,
Roger J. Silvestri
Director
National Commodity Specialist Division