CLA-2-74: OT: RR: NC: N1:113
Mr. Herbert J. Lynch
Sullivan & Lynch, P.C.
800 Turnpike Street, Suite 300
North Andover, MA 01845
RE: The tariff classification of Bullard Gates from China
Dear Mr. Lynch:
In your letter dated October 8, 2018, on behalf of your client W.E. LOTT Company, Inc., you requested a tariff classification ruling. Engineering prints, photographs and specification sheets for the subject Bullard Gates were submitted for our review.
The articles under consideration are identified as the Lif-Lok Gate (Part Number 2006319), the Pin-Lok Gate (Part Number 2024585) and the Rollox Gate (Part Number 2017891), and are known commercially as Bullard Gates. The articles are composed of aluminum bronze cast alloy, and are heavy-duty and corrosion resistant. After casting, Part Numbers 2006319, 2024585 and 2017891 are further worked by machining and coating. You stated in your letter that the “Gates are a locking mechanism which in concert with hooks are used in hoisting.”
The Lif-Lok Gate features a built-in spring that locks the gate against the hook tip. The Lif-Lok gate unlocks by lifting upward on the hook shank and swinging it open. The Pin-Lok Gate locks when the gate is closed and a stainless-steel pin is carried in a horizontal bore and engages a milled slot in the hook shank. The Pin-Lok Gate unlocks by depressing the stainless-steel pin which causes the pin to disengage from the milled slot. The Rollox Gate locks when the gate is closed and a stainless-steel pin that is mounted in a horizontal bore passes through the gate and engages a notch milled in the hook shank. The Rollox Gate unlocks by moving the lever downward a quarter-turn or until it stops allowing the gate to swing open. You stated in your letter that “In order to function, a gate must be used in concert with a hook; and stainless-steel pin in the case of the Pin-Lok and Rollox Gates. The combination must then be connected to the hoist’s load chain.”
With regard to your suggested classification for the Bullard Gates under heading 8431, 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”, it is noted that the Bullard Gates have neither mechanical nor electrical features. In addition, the subject articles are not integral and constituent components of winches without which the winches could not operate. The Bullard Gates are more in the nature of “accessories”. While the Bullard Gates may facilitate the use or handling of the hooks, they are not needed for the winches to fulfill their intended function. The language of heading 8431 provides only for “parts”. Thus, we would not consider the Bullard Gates to be classifiable under heading 8431, HTSUS. Therefore, the subject Bullard Gates would be classified under heading 7419, HTSUS, which provides for other articles of copper.
The applicable subheading for the Lif-Lok Gate (Part Number 2006319), the Pin-Lok Gate (Part Number 2024585) and the Rollox Gate (Part Number 2017891), will be 7419.99.5050, HTSUS, which provides for other of copper, other, other…other. 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 World Wide Web at https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) 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. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) 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 the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 7419.99.5050, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7419.99.5050, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division