CBP Ruling D89523 — The tariff classification of plates from various countries.

Tariff classification

Headings: 8431

Product description

You submitted a sample and drawing with your request. The articles in question are plates made of non-alloy steel and painted yellow, designated part 417-54-13620. You indicate that this part functions as a bracket, and is used only to bolt the handrail fender to the cab area on two models of wheel loaders, WA120 and WA180. The part is 1 1/4 inches wide, 7/16 inch thick and approximately 6 inches long. The part is bent along the 6 inches dimension to a 92 degree angle with the two sections as follows: one approximately 2 1/2 inches long and one approximately 3 1/2 inches long. In the 2 1/2 inches section, there are two 5/8 inch diameter holes drilled into the metal. In the 3 1/2 inches section, there is one 3/8 inch diameter threaded nut soldered or welded into the metal and a hole drilled through the metal under the nut. The center of this opening is 5/8 inch from the end of the 3 1/2 inches section with the nut facing the interior of the curvature of the piece itself.

CBP rationale

The applicable subheading for the plates, designated part 417-54-13620, will be 8431.49.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts suitable for use solely or principally with the machinery of headings 8425 to 8430: other.

Full text

NY D89523 March 26, 1999 CLA-2-84:RR:NC:MM:106 D89523 CATEGORY: Classification TARIFF NO.: 8431.49.9060 Ms. Karin Bogue Komatsu America International Company Parts Division 108 N. Industrial Drive Caller #2101 Ripley, TN 38063 RE: The tariff classification of plates from various countries. Dear Ms. Bogue: In your letter dated March 18, 1999, as a follow-up to our request for further information based upon your previous letter of March 1, 1999, you requested a tariff classification ruling. You submitted a sample and drawing with your request. The articles in question are plates made of non-alloy steel and painted yellow, designated part 417-54-13620. You indicate that this part functions as a bracket, and is used only to bolt the handrail fender to the cab area on two models of wheel loaders, WA120 and WA180. The part is 1 1/4 inches wide, 7/16 inch thick and approximately 6 inches long. The part is bent along the 6 inches dimension to a 92 degree angle with the two sections as follows: one approximately 2 1/2 inches long and one approximately 3 1/2 inches long. In the 2 1/2 inches section, there are two 5/8 inch diameter holes drilled into the metal. In the 3 1/2 inches section, there is one 3/8 inch diameter threaded nut soldered or welded into the metal and a hole drilled through the metal under the nut. The center of this opening is 5/8 inch from the end of the 3 1/2 inches section with the nut facing the interior of the curvature of the piece itself. The applicable subheading for the plates, designated part 417-54-13620, will be 8431.49.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts suitable for use solely or principally with the machinery of headings 8425 to 8430: other... other: other: other. The general 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

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