CLA-2-84:RR:NC:MM:106 H82093
Mr. Joseph P. Cravero
Deere & Company Tax Department
One John Deere Place
Moline, IL 61265
RE: The tariff classification of cutting edges for loader buckets
Dear Mr. Cravero:
In your letter dated June 1, 2001 you requested a tariff classification ruling. You submitted descriptive literature with your request.
The subject cutting edges, of which there are a large variety, are used both as original and as replacement wear parts for the loader buckets on a variety of John Deere machines, namely, front-end loaders, backhoe loaders and loaders for tractors. You stated in a telephone conversation with National Import specialist Patrick Wholey of my office that the subject cutting edges, fitted to buckets corresponding to their size, are principally used with the excavating loader buckets of your construction machines rather than to the loaders intended for your agricultural tractors. These articles are more specifically a part of the bucket than parts of the whole good. They would therefore not be considered to be attachments for front-end loaders as you suggested in your correspondence.
The applicable subheading for the cutting edges for loader buckets will be 8431.49.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of the machinery of heading 8426, 8429 or 8430. The rate of duty will be free.
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
Patrick J. Wholey at 212-637-7036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division