CLA-2-84:OT:RR:NC:N1:104

Mr. Nicholas D’Andrea
Mallory Alexander International Logistics (NY) LLC
777 Sunrise Highway
Lynbrook, NY 11563

RE: The tariff classification of parts of a fork-lifting machine from China

Dear Mr. D’Andrea:

In your letter dated June 12, 2019, on behalf of your client, Dalian Changjiu Machinery Co. Ltd, you requested a tariff classification ruling.

You are importing five parts that are specifically designed via dimensions and specifications to be used in a Telehandler fork-lifting machine. At time of importation, the parts are ready for installation and are to be welded to the fork–lifting machine. There is no further drilling, milling, machining or other types of fabrication needed for the parts.

Part numbers 1001156628 and 1001182025 are axle supports made of cast alloy steel and are welded in between two 3/4" steel plates. They each have two threaded holes that are mounted directly to the machine’s chassis. Part number 1001159106 is a rear engine mount and part number 1001159111 is a front engine mount. They are both made of cast steel alloy and welded onto the chassis plate. They each feature a hole which allows a diesel engine to be bolted into place. Part number 1001193328 is a rear axle mount casting which weighs over 300 pounds and has four bolt holes designed to hold the front and rear axles to the chassis. It also contains holes that hold the hydraulic cylinder in place in order to push the boom up and keep the forks level.

The applicable subheading for the above described parts of a fork-lifting machine will be 8431.20.0000, 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 8427”. The rate of duty will be free.

Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710).  Products of China that are provided for in subheading 9903.88.01 and classified in one of the subheadings enumerated in U.S. note 20(b) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.01.

Products of China classified under subheading 8431.20.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. We find that the good subject to your ruling request falls under the scope of one of the product-specific exclusions set forth in Section XXII, Chapter 99, Subchapter III U.S. Note 20, specifically Note 20(j)(7) “Tines, carriages, and other goods handling apparatus and parts designed for use on fork lift and other works trucks (described in statistical reporting number 8431.20.0000)”. Accordingly, at the time of importation, you must report Chapter 99 subheading 9903.88.07, in addition to subheading 8431.20.0000, HTSUS, listed above.

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 [email protected]

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division