The tariff classification of sweeping machines from Canada

NY C86881 May 21, 1998 CLA-2-84:RR:NC:1:103 C86881 CATEGORY: Classification TARIFF NO.: 8479.10.0080; 9802.00.80 Mr. J.A. Nault Eddynet Sweepers Division 157 Rue Principale Saint-Remi-de-Tingwick, J0A 1K0 Canada RE: The tariff classification of sweeping machines from Canada Dear Mr. Nault: In your letter dated April 24, 1998 you requested a tariff classification ruling. You submitted literature depicting various types of rotary hydraulic sweeping machines designed to sweep streets, parking lots, driveways, bicycle paths, and similar paved areas. These machines are of the type which can either be pushed or pulled by a tractor or truck, and may be powered by a hydraulic motor, gas engine, or diesel engine. According to your letter the gas engine, hydraulic motor, and hydraulic pump which may be used in these sweepers will be purchased in the United States, while all other components such as the steel chassis and rotating brush will be produced in Canada. The applicable subheading for the sweeping machines will be 8479.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): machinery for public works, building or the like: other. The rate of duty will be 0.7 percent ad valorem. Assuming the gas engine, hydraulic motor, and hydraulic pump are actually made in the United States, they may be eligible for classification in subheading 9802.00.80, HTS, which provides for articles...assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting. Subheading 9802.00.80 calls for a duty upon the full value of the imported article, less the cost or value of such products of the United States. 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 Alan Horowitz at 212-466-5494. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division