The tariff classification of individual track links for tracked bulldozers, loaders and excavators from various countries
Issued April 23, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8431.49.9050
Headings: 8431
Product description
The track links in question are components of the track chains which are part of the principal motive element in the undercarriage of the subject track-laying earth moving machines. These individual track links are produced in Italy, Poland and Japan and are suitable for use solely or principally with the subject machines.
CBP rationale
The applicable subheading for the individual track links for the track chain of the subject earth moving machinery will be 8431.49.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for track links suitable for use solely or principally with the machinery of headings 8429 and 8430.
Full text
NY E80859 April 23, 1999 CLA-2-84:RR:NC:MM:106 E80859 CATEGORY: Classification TARIFF NO.: 8431.49.9050 Ms. Karin Bogue Komatsu America International 108 N. Industrial Drive Ripley, TN 38063 RE: The tariff classification of individual track links for tracked bulldozers, loaders and excavators from various countries Dear Ms. Bogue: In your letter dated April 7, 1999 you requested a tariff classification ruling. The track links in question are components of the track chains which are part of the principal motive element in the undercarriage of the subject track-laying earth moving machines. These individual track links are produced in Italy, Poland and Japan and are suitable for use solely or principally with the subject machines. The applicable subheading for the individual track links for the track chain of the subject earth moving machinery will be 8431.49.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for track links suitable for use solely or principally with the machinery of headings 8429 and 8430. The 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
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →