809652 80 Ruling Active

The tariff classification of jack-up barge components from Canada

Issued May 17, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8408.90.90, 7308.90.9590

Headings: 8408, 7308

Product description

Although you describe the item as a jack-up barge, only components of the complete barge will be imported in each of two planned shipments. The first shipment will consist of steel sectional barges, 40'x10'x7' and 20'x10'x7' in dimension, and the second shipment will consist of elevating spudwells, elevating spuds, and diesel engines. After importation, these components are assembled into an 80'x80' barge which can be raised and lowered hydraulically in the water. These barges are used as a platform for equipment to facilitate the building of bridges and marine structures.

CBP rationale

The applicable subheading for the steel sectional barges, elevating spudwells, and elevating spuds will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other structures and parts of structures of iron or steel. The applicable subheading for the diesel engines will be 8408.90.90, HTS, which provides for other compression-ignition internal combustion piston engines.

Full text

NY 809652 May 17, 1995 CLA-2-73:S:N:N1:112 809652 CATEGORY: Classification TARIFF NO.: 7308.90.9590; 8408.90.90 Mr. William E. Evans Steel and Equipment Sales 418 Fox Lair Drive St. Charles, MO 63303 RE: The tariff classification of jack-up barge components from Canada Dear Mr. Evans: In your letter dated April 14, 1995, on behalf of Maritime Transport, Inc., you requested a tariff classification ruling. Although you describe the item as a jack-up barge, only components of the complete barge will be imported in each of two planned shipments. The first shipment will consist of steel sectional barges, 40'x10'x7' and 20'x10'x7' in dimension, and the second shipment will consist of elevating spudwells, elevating spuds, and diesel engines. After importation, these components are assembled into an 80'x80' barge which can be raised and lowered hydraulically in the water. These barges are used as a platform for equipment to facilitate the building of bridges and marine structures. The applicable subheading for the steel sectional barges, elevating spudwells, and elevating spuds will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other structures and parts of structures of iron or steel. The general rate of duty will be 5.1 percent ad valorem. The applicable subheading for the diesel engines will be 8408.90.90, HTS, which provides for other compression-ignition internal combustion piston engines. The general rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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