The tariff classification of remanufactured hydraulic cylinders from Canada

NY A83736 June 13, 1996 CLA-2-84:RR:NC:4:102 A83736 CATEGORY: Classification TARIFF NO.: 8412.21.0075; 9802.00.5060 Mr. Dave Walser Arthur J. Humphreys Div. Border Brokerage Co., Inc. P.O. Box 249 Sumas, Washington 98295 RE: The tariff classification of remanufactured hydraulic cylinders from Canada Dear Mr. Walser: In your letter dated January 9, 1996, and received by us on May 16, 1996, on behalf of your client, Universal Machine Works, Inc., you requested a tariff classification ruling. The items at issue are four hydraulic cylinders, two originally produced in the United States and two of German origin, that were sent to Canada for refurbishment. Once there the cylinders are reground, refitted with new seals, and rechromed. The units are then returned to the U.S. The applicable subheading for the hydraulic cylinders will be 8412.21.0075, Harmonized Tariff Schedule of the United States (HTS), which provides for hydraulic power engines and motors; linear acting cylinders, other. The rate of duty will be 2 percent ad valorem. The refurbished hydraulic cylinders will be eligible for partial duty exemption under subheading 9802.00.5060, HTS, which provides for articles returned to the United States after having been exported to be advanced in value or improved in condition by any process of manufacture or other means: articles exported for repairs or alterations... other. The duty to be assessed will be a duty upon the value of the repairs or alterations. For the German produced cylinders the cost of the repairs will be subject to a 2 percent ad valorem duty rate. For the U.S. (NAFTA originating) made cylinders the cost of repairs will be eligible for duty free treatment. 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 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 Karl J. Riedl at 212-466-5493. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division