Mr. Aaron M. Marx
Crowell & Moring LLP
1001 Pennsylvania Ave. NW
Washington DC 20004
RE: The tariff classification of a Floating Dry Dock and Portal Cranes from an unspecified country
Dear Mr. Marx:
In your letter dated April 9, 2018, filed on behalf of Huntington Ingalls Incorporated, you requested a tariff classification ruling.
The first item under consideration has been identified as a floating dry dock which is a type of pontoon boat used for dry docking ships. You state that it possesses floodable buoyancy chambers and a “U” shaped cross-section. The dry dock also contains valves and pumps to enable it to be partially submerged under water to permit the entrance of vessels requiring repair or other work.
The portal cranes are used in a shipyard. Each is a type of jib crane that has an operating arm that extends horizontally from the crane to lift and move large items. Each portal crane sits on a four legged pedestal and is able to run on rails.
The applicable classification subheading for the floating dry dock will be 8905.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms: Other: Floating docks.” The rate of duty is dependent on the country of origin. Assuming the floating dry dock is produced in a country entitled to the rates of duty found in the “General” rates of duty column of the HTSUS, the rate of duty will be free.
The applicable classification subheading for the portal cranes will be 8426.30.0000, HTSUS, which provides for “Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane: Portal or pedestal jib cranes”. The rate of duty is dependent on the country of origin. Assuming the portal cranes are produced in a country entitled to the rates of duty found in the “General” rates of duty column of the HTSUS, 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 Patricia O’Donnell at firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division