CLA-2-84:OT:RR:NC:N1:102
Jacquelyn Votra
Trans-Border Global Freight Systems
2103 Route 9
Round Lake, NY 12151
RE: The tariff classification of a console assembly from Canada
Dear Ms. Votra:
In your letter dated January 28, 2026, you requested a tariff classification ruling on behalf of your client,
Armstrong Drilling Inc.
The product at issue is referred to as the OFP Boyles 15 Console Assembly. The console assembly is a
framed unit that has wheels and a console that features gauges, levers and a manifold block that is referred to
as a valve bank. The manifold, which is engineered for hydraulic fluid management, integrates 14 steel
valves that control the flow and direction of hydraulic fluid to perform drilling functions. The console
assembly is purpose-built for mineral exploration and above-ground mining operations.
The applicable subheading for the console assembly will be 8481.20.0050, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for Taps, cocks, valves and similar appliances, for pipes, boiler
shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts
thereof: Valves for oleohydraulic or pneumatic transmission: Hydraulic valves: Other. The general rate of
duty will be 2 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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 Sandra Martinez at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division