K82122 K8 Ruling Active

The tariff classification of a fuel tank, hydraulic fluid tank, cooling system tank and washer tank assembly.

Issued January 12, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8431.49.9060, 8431.49.9040, 8424.90.9080

Headings: 8424, 8431

Product description

You submitted schematic drawings with your request. The first article is a fuel tank used on the PC35R-8 hydraulic excavator, identified as part 3F3011054.

CBP rationale

The applicable subheading for the fuel tank for the hydraulic excavator will be 8431.49.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of backhoes, shovels, clamshells and draglines. The applicable subheading for the hydraulic fluid tank and the cooling system tank will be 8431.49.9060, (HTS), which provides for other parts suitable for use solely or principally with the machinery of headings 8425 to 8430. The applicable subheading for the washer tank assembly will be 8424.90.9080, (HTS), which provides for other parts of mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids.

Full text

NY K82122 January 12, 2004 CLA-2-84:RR:NC:MM:106 K82122 CATEGORY: Classification TARIFF NO.: 8431.49.9040; 8431.49.9060; 8424.90.9080 Ms. Karin Bogue Komatsu America Corporation 108 N. Industrial Drive Caller #2101 Ripley, TN 38063 RE: The tariff classification of a fuel tank, hydraulic fluid tank, cooling system tank and washer tank assembly. Dear Ms. Bogue: In your letter dated December 16, 2003 you requested a tariff classification ruling. You submitted schematic drawings with your request. The first article is a fuel tank used on the PC35R-8 hydraulic excavator, identified as part 3F3011054. You state that this fuel tank is solely used for the hydraulic excavator. The second article is a metal hydraulic fluid tank used on the D41E bulldozer, identified as part 124-60-61110. You state that this hydraulic fluid tank is solely used on construction machinery, such as the bulldozer. The third article is a 2-liter plastic tank used in the cooling systems on excavators and bulldozers, identified as part 202-03-61110. The last article is a window washer tank assembly for a CD60R crawler carrier dumper, identified as part 21W-54-32420. The applicable subheading for the fuel tank for the hydraulic excavator will be 8431.49.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of backhoes, shovels, clamshells and draglines. The general rate of duty will be free. The applicable subheading for the hydraulic fluid tank and the cooling system tank will be 8431.49.9060, (HTS), which provides for other parts suitable for use solely or principally with the machinery of headings 8425 to 8430. The general rate of duty will be free. The applicable subheading for the washer tank assembly will be 8424.90.9080, (HTS), which provides for other parts of mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids. 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 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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