CLA-2-84:OT:RR:NC:N1:103
Kari Rasheed
Southworth Products
11 Gray Rd
Portland, ME 04105
RE: The tariff classification of steel sub-assembly from China
Dear Ms. Rasheed:
In your letter dated November 10, 2020, you requested a tariff classification ruling.
The item under consideration is a steel sub-assembly that will serve as the structural frame for a portable container tilter. Sub-assembly part number 60023969 will be imported from China and consists of a base weldment, tipper weldment, retaining ring, and pivot shaft. After importation, additional components will be installed including a hydraulic power unit, hydraulic cylinder, hydraulic fittings, hoses, battery, battery charger, swivel casters, wheels, hand controller, push bar, and miscellaneous mounting hardware. The finished portable container tilter, model PTU-4, will be used to tilt containers or bins to provide easier access to their contents and eliminate repetitive bending and reaching. This model can tilt containers with a maximum weight of 4000 lbs up to an 85 degree angle.
In your request, you proposed classification under subheading 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.” Based on the description you provided, the finished portable container tilter is more appropriately classified in heading 8428, HTSUS, which provides for "Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics)."
As such, the applicable subheading for the steel sub-assembly will be 8431.39.0080, HTSUS, which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8428: Other: Other: Other.” The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8431.39.0080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8431.39.0080, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division