CLA-2-84:OT:RR:NC:N1:103
Lucinda Perkins
Kalmar USA, Inc.
21 Engelhard Dr.
Monroe Twp, NJ 08831
RE: The tariff classification of an overheight frame attachment from Malaysia
Dear Ms. Perkins:
In your letter dated April 15, 2025, you requested a tariff classification ruling.
The merchandise under consideration is referred to as a steel overheight frame spreader attachment, model
number OSR45, and is described as a telescopic frame used with “parent” crane spreaders. The overheight
frame is compatible with any parent spreader that is designed for handling standardized intermodal containers
or bases, making it suitable for use in ship-to-shore cranes, automatic stacking cranes, mobile harbor cranes,
reachstackers, and straddle carriers. The parent spreader and the overheight frame operate as a single unified
assembly and are connected using both twistlocks and a mechanism that latches to lifting lugs.
The subject frame is mechanically operated and does not require a power supply or hydraulics. It has a single
telescopic beam with two short side profiles, described as rectangular frames with downward extending legs.
At the bottom of each leg is a twistlock mechanism that locks into the corner castings of a cargo container or
base. The telescopic beam runs on glide plates that follow the parent spreader and can extend from 20 feet to
45 feet. While the overheight frame can be used to lift any cargo container or base that meets the standards of
the International Organization for Standardization, it is primarily designed for handling specialized shipping
containers (e.g., open top, flat rack, etc.).
In your submission, you suggest the overheight frame spreader attachment is classified under subheading
8426.19.0000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The overheight
frame attachment is not a fixed or stationary machine capable of lifting cargo under its own power, but an
attachment that needs to be installed to a crane to accomplish its intended function.
As such, the applicable subheading for the overheight frame spreader attachment, model number OSR45, will
be 8431.49.1090, 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: Of machinery of heading
8426: Other.” The general rate of duty will be free.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an
excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.01.33, in addition to subheading 8431.49.1090, HTSUS, listed above.
On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 25 percent are reflected in Chapter
99, headings 9903.81.89 and 9903.81.90. Products provided by heading 9903.81.91 will be subject to a duty
of 25 percent upon the value of the steel content. At the time of entry, you must report the Chapter 99
heading applicable to your product classification, i.e. 9903.81.91, in addition to subheading 8431.49.1090,
HTSUS. Derivative iron or steel products processed in another country from steel articles melted and poured
in the United States, provided for in heading 9903.81.92, are not subject to the additional ad valorem duties.
Please note that derivative steel products admitted to a U.S. foreign trade zone under “privileged foreign
status” before March 12, 2025, and entered for consumption on or after March 12, 2025, may be subject to
additional duties under heading 9903.81.93, HTSUS.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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
National Import Specialist Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division