8 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

H82093 H8 Ruling Active

The tariff classification of cutting edges for loader buckets

Issued June 18, 2001 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

H8 H82093 (June 18, 2001)

Tariff classification

HTS codes: 8431.49.9060

Headings: 8431

Product description

You submitted descriptive literature with your request. The subject cutting edges, of which there are a large variety, are used both as original and as replacement wear parts for the loader buckets on a variety of John Deere machines, namely, front-end loaders, backhoe loaders and loaders for tractors.

CBP rationale

The applicable subheading for the cutting edges for loader buckets will be 8431.49.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of the machinery of heading 8426, 8429 or 8430.

Full text

NY H82093 June 18, 2001 CLA-2-84:RR:NC:MM:106 H82093 CATEGORY: Classification TARIFF NO.: 8431.49.9060 Mr. Joseph P. Cravero Deere & Company Tax Department One John Deere Place Moline, IL 61265 RE: The tariff classification of cutting edges for loader buckets Dear Mr. Cravero: In your letter dated June 1, 2001 you requested a tariff classification ruling. You submitted descriptive literature with your request. The subject cutting edges, of which there are a large variety, are used both as original and as replacement wear parts for the loader buckets on a variety of John Deere machines, namely, front-end loaders, backhoe loaders and loaders for tractors. You stated in a telephone conversation with National Import specialist Patrick Wholey of my office that the subject cutting edges, fitted to buckets corresponding to their size, are principally used with the excavating loader buckets of your construction machines rather than to the loaders intended for your agricultural tractors. These articles are more specifically a part of the bucket than parts of the whole good. They would therefore not be considered to be attachments for front-end loaders as you suggested in your correspondence. The applicable subheading for the cutting edges for loader buckets will be 8431.49.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of the machinery of heading 8426, 8429 or 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow H82093

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.