CBP Ruling K80375 — The tariff classification of rolls from Germany

Tariff classification

Headings: 8431

Product description

Your firm imports two types of rolls which are used to transport pipe through your pipe mill facility. Hourglass rolls are made of hollow steel and are used to convey pipe in the ID/OD welding area of the pipe mill. One end of the roll incorporates a bearing cover, while the other end of the roll features a keyed drive cover (drive flange). These covers fit into a 20 to 30 millimeter recess at each end of the roll and enable the roll to be attached, after importation, to a bearing housing and a gear box so that the roll can rotate. Power hourglass rolls are made of solid steel in order to hold the weight of the pipe, and are used in all other areas of the pipe mill. These rolls also feature the bearing and drive covers needed to allow the rolls to be rotated. In a telephone conversation with a member of my staff, you indicated that these rolls are components of conveying machinery used throughout the pipe mill. You also advised that, in some instances, the drive covers may be imported separately.

CBP rationale

The applicable subheading for the hourglass rolls, as well as the drive covers imported separately, will be 8431.39.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for parts suitable for use solely or principally with the machinery of heading 8428: other: of elevators and conveyors.

Full text

NY K80375 November 19, 2003 CLA-2-84:RR:NC:1:103 K80375 CATEGORY: Classification TARIFF NO.: 8431.39.0010 Ms. Patsy Heck Berg Steel Pipe Corp. PO Box 59209 Panama City, FL 32412-0209 RE: The tariff classification of rolls from Germany Dear Ms. Heck: In your letter dated October 23, 2003 you requested a tariff classification ruling. Your firm imports two types of rolls which are used to transport pipe through your pipe mill facility. Hourglass rolls are made of hollow steel and are used to convey pipe in the ID/OD welding area of the pipe mill. One end of the roll incorporates a bearing cover, while the other end of the roll features a keyed drive cover (drive flange). These covers fit into a 20 to 30 millimeter recess at each end of the roll and enable the roll to be attached, after importation, to a bearing housing and a gear box so that the roll can rotate. Power hourglass rolls are made of solid steel in order to hold the weight of the pipe, and are used in all other areas of the pipe mill. These rolls also feature the bearing and drive covers needed to allow the rolls to be rotated. In a telephone conversation with a member of my staff, you indicated that these rolls are components of conveying machinery used throughout the pipe mill. You also advised that, in some instances, the drive covers may be imported separately. The applicable subheading for the hourglass rolls, as well as the drive covers imported separately, will be 8431.39.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for parts suitable for use solely or principally with the machinery of heading 8428: other: of elevators and conveyors. 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 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →