The tariff classification of parts of a dipper bowl for a mining shovel from the Philippines.

NY 878754 October 1, 1992 CLA-2-84:S:N:N1:106-878754 CATEGORY: Classification TARIFF NO.: 8431.49.9040 Ms. Mary Anne O'Boyle Hogland and Moyles, Inc. P.O. Box 66373 O'Hare International Airport Chicago, IL 60666 RE: The tariff classification of parts of a dipper bowl for a mining shovel from the Philippines. Dear Ms. O'Boyle: In your letter dated September 24, 1992, on behalf of International Business Consulting Co., you requested a tariff classification ruling. You submitted descriptive literature with your request. The merchandise in question is used as a replacement for part of a section of a dipper bowl for shovels employed in the mining industry. The dipper bowl is that part of a mechanical shovel which scoops up the material that is being mined. The lower half of the bowl, because of its continual contact with abrasive material as it scoops, frequently wears thin and needs replacement. These parts, when welded together, form this replacement part. Your client verbally stated that the parts of the dipper bowl in question are the lip, front, heal band and latch keeper castings. The castings are welded together to form the bottom half of a mining shovel dipper for a variety of mining shovels and are capable of use only on such shovels. Your client also verbally stated that the country of origin for these parts is the Philippines and not Taiwan or China as stated in your correspondence. The applicable subheading for the dipper bowl replacement parts will be 8431.49.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of backhoes, shovels, clamshells and draglines, other. The rate of duty will be 2.5 percent ad valorem. Articles classifiable under subheading 8431.49.9040, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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