CLA-2-86:RR:NC:MM:106 G87247
Ms. Cheryl Ellsworth
Harris Ellsworth & Levin
2600 Virginia Avenue, N.W., Suite 1113
Washington, D.C. 20037-1905
RE: The tariff classification of unfinished shear plates for railcars from Mexico.
Dear Ms Ellsworth:
In your letter dated February 13, 2001, on behalf of Trinity Industries, Inc., you requested a tariff classification ruling. You submitted photographs with your request.
The articles in question are unfinished shear plates which are used exclusively in the production of finished shear plates which are then used in the production of certain hopper railcars. The function of these shear plates is to serve as support in certain hopper railcars.
The unfinished shear plates are made out of hot-rolled, carbon steel of the required dimensions and is tested for conformity to specifications for tensile properties and chemical composition. The conforming plate is then cut in a distinctive pattern according to product specifications. A representative shear plate has a thickness of approximately 0.4375 inches, and would measure a maximum of 9 feet 4 inches in length and 9 feet 1 5/8 inches in width. Numerous holes of various dimensions and shapes are cut, drilled or punched into each cut piece in precise locations. The representative unfinished shear plate, used for illustrative purposes, has a total of 20 holes, consisting of 13 smaller holes to accommodate bolts to affix ladder assemblies and parts that support brake system components, and 7 larger holes to accommodate brake system piping. After the holes are made, the piece is mechanically preformed to impart a curvature or bend of 90 degrees along one end of the piece. The bend is made three inches from the edge of the piece. After importation, the unfinished shear plate is mechanically bent in two additional places to form a completed shear plate. In its imported condition, the unfinished shear plates for railcars have the essential character of the finished part.
The applicable subheading for the unfinished shear plates for railcars will be 8607.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of railway or tramway locomotives or rolling stock for vehicles of heading 8605 or 8606, except brake regulators. The general rate of duty will be 2.8 percent ad valorem.
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
Patrick J. Wholey at 212-637-7036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division