CLA-2-84:OT:RR:NC:N1:104
Robert J. Leo
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Avenue Suite 2405
New York, NY 10022
RE: The tariff classification of conveyor beams from Sweden.
Dear Mr. Leo:
In your letter dated August 16, 2019, you requested a tariff classification ruling of behalf of your client, FlexLink Systems, Inc.
The FlexLink model numbers XBCB 3A180 and XBCB 3A300 are aluminum conveyor beams. Model number XBCB 3A180 is a cut to length 3 meter beam, imported unassembled, that consists of one conveyor beam, two split beams, and aluminum snap-fit clips. Model number XBCB 3A300 is a cut to length 3 meter beam, imported unassembled, that consists of one conveyor beam, two split beams, aluminum spacers, and steel electro-zinc-plated screws. After assembly, model numbers XBCB 3A180 and XBCB 3A300 are fitted with a multi-flexing plastic chain conveyor. No further work or processing is done to the conveyor beams after importation such as cutting or drilling additional holes.
Classification of the aluminum conveyor beams that are solely and principally designed for use with conveyor systems are governed by Note 2 to Section XVI:
“Parts” are classified in accordance with Note 2 to Section XVI which states that, subject to certain exclusions found in Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
(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 (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;
Based on our review of the information provided, model numbers XBCB 3A180 and XBCB 3A300 are therefore classifiable in heading 8431, Harmonized Tariff Schedule of the United States (HTSUS), in accordance with Note 2 (b) to Section XVI.
The applicable subheading for the FlexLink model numbers XBCB 3A180 and XBCB 3A300, aluminum conveyor beams, will be 8431.39.0010, HTSUS, which provides for “Parts suitable for use solely or principally with the machinery of heading 8428: Other: Of elevators and conveyors”. 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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division