CLA-2-84:OT:RR:NC:N1:106
Janel L. Huether, Global Import/Export Compliance Analyst
Doosan Bobcat Company
210 1st Avenue NE
Gwinner, ND 58040-4209
RE: The tariff classification of an engine muffler from Canada
Dear Ms. Huether,
In your letter dated March 11, 2013, you requested a tariff classification ruling.
The item under consideration has been identified as “Mufflers”. You state that the “Mufflers” (1) are attached directly to the engine, (2) designed solely to reduce noise produced by the engine, (3) do not control emissions and (4) are constructed of steel.
In your ruling request, you suggested classification in heading 8487.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere in this chapter: … Other, Other.”
Mufflers classified in heading 8487 are ones used with multiple machines/applications. You indicate that the subject mufflers are designed specifically for use with the Bobcat “Skid Steer” and the Bobcat “Compact Track Loaders” equipment. As per Section XVI, Note 2(b), other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading are to be classified with the machines of that kind or in heading 8409, 8431…Thus, heading 8487 is not applicable.
Therefore, the applicable classification subheading for the “Mufflers” will be 8431.49.9085, HTSUS, which provides for, “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8426, 8429 or 8430: Other: Other: Other: Other: Other: Other.” The general rate of duty will be Free.
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, please contact the National Import Specialist at 646-733-3013.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division