CLA-2-86:S:N:N1:106-880828
Mr. Brian Johnson
Border Brokerage Company
P.O. Box B
Blaine, WA 98230
RE: The tariff classification of a kiln cart from Canada
Dear Mr. Johnson:
In your letter dated November 23, 1992 on behalf of Salton
Fabrication Ltd., Surrey, B.C., Canada, you requested a tariff
classification ruling. Your request included a blue print of the
cart and other illustrative material.
In a telephone conversation with National Import Specialist
Patrick Wholey, Mr. Ken Lombert of Salton described the kiln cart
as a steel frame mounted on cast iron wheels which is used to
transport lumber into and out of a wood drying kiln over 30 lb
rail. The cart measures 8 feet, 6 inches in length, 4 feet, 5
inches in width and approximately 2 feet in height. Lumber is
loaded onto the cart by forklift and the forklift pushes the
loaded cart over a rails into the kiln where it remains with its
load during the drying process. At the conclusion of this
process the forklift pushes the cart out of the kiln. The cart
has no other use than of transporting goods over rail.
The applicable subheading for the kiln cart will be
8606.99.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other railway or tramway freight cars,
not self-propelled. The duty rate will be 18 percent ad valorem.
Goods classifiable under subheading 8606.99.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
10.8 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations. Alternatively, as a result of temporary
legislation, these goods would be entitled to a free rate of duty
under subheading 9905.86.10, HTS, if produced before July 1,
1991, or if entered after July 1, 1994, produced not less than
three years before the date of importation. 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 letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport