CBP Ruling E85390 — The tariff classification of a drive steer axle from Italy

Tariff classification

Headings: 8431

Product description

With your inquiry you submitted photographs depicting the drive steer axle, as well as a brochure on the machines in which it will be used. In its imported condition the drive steer axle will be a single unit composed of a drive housing, a differential pinion assembly, a brake disc assembly, a steering cylinder and trunnions. This axle assembly is specifically designed for Ingersoll-Rand models VR-642B and VR-636B Telescopic Material Handlers. The components incorporated into the axle assembly will provide the Telescopic Material Handler with braking, turning and propulsion capabilities. The Telescopic Material Handlers are mobile handling machines basically consisting of a wheeled chassis, a diesel engine, an operator’s cab, and a rear-mounted telescopic boom which can be raised, lowered, and extended by means of hydraulic cylinders. Various sizes of forks and buckets may be attached to the end of the boom. The model VR-642B and model VR-636B each have a lift capacity of 6700 pounds. The maximum lift height of the VR-642B is 42 feet, and for the VR-636B it is 36.25 feet.

CBP rationale

The applicable subheading for the drive steer axle assembly described above will be 8431.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts suitable for use solely or principally with the machinery of heading 8427 (fork-lift trucks; other works trucks fitted with lifting or handling equipment).

Full text

NY E85390 August 25, 1999 CLA-2-84:RR:NC:1:103 E85390 CATEGORY: Classification TARIFF NO.: 8431.20.0000 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a drive steer axle from Italy Dear Mr. Epstein: In your letter dated August 2, 1999 on behalf of the Road Machinery Division of Ingersoll-Rand Company you requested a tariff classification ruling. With your inquiry you submitted photographs depicting the drive steer axle, as well as a brochure on the machines in which it will be used. In its imported condition the drive steer axle will be a single unit composed of a drive housing, a differential pinion assembly, a brake disc assembly, a steering cylinder and trunnions. This axle assembly is specifically designed for Ingersoll-Rand models VR-642B and VR-636B Telescopic Material Handlers. The components incorporated into the axle assembly will provide the Telescopic Material Handler with braking, turning and propulsion capabilities. The Telescopic Material Handlers are mobile handling machines basically consisting of a wheeled chassis, a diesel engine, an operator’s cab, and a rear-mounted telescopic boom which can be raised, lowered, and extended by means of hydraulic cylinders. Various sizes of forks and buckets may be attached to the end of the boom. The model VR-642B and model VR-636B each have a lift capacity of 6700 pounds. The maximum lift height of the VR-642B is 42 feet, and for the VR-636B it is 36.25 feet. The applicable subheading for the drive steer axle assembly described above will be 8431.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts suitable for use solely or principally with the machinery of heading 8427 (fork-lift trucks; other works trucks fitted with lifting or handling equipment). 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 Alan Horowitz at 212-637-7027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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