The tariff classification of a steel railway freight car underframe

NY K84253 March 29, 2004 CLA-2-86:RR:NC:MM:106 K84253 CATEGORY: Classification TARIFF NO.: 8607.99.1000 Mr. Paul Anuschat Geo. S. Bush & Co., Inc. P.O. Box 8829 Portland, OR 97208 RE: The tariff classification of a steel railway freight car underframe Dear Mr. Anuschat: In your letter dated March 10, 2004 you requested a tariff classification ruling. You included a drawing with your request. The merchandise under consideration is a steel underframe for an intermodal freight railcar designed to carry several shipping containers by rail. You state that the underframe portion of the railcar is essentially the chassis of the car without wheel assemblies, couplings and unnamed external fittings. You also state that this merchandise appears to be named in Note 2 (b) to Chapter 86 of the Harmonized Tariff Schedule of the United States (HTS), which names “frames” and “underframes” as goods of Heading 8607. We agree with your analysis. The applicable subheading for the steel railway freight car underframe will be 8607.99.1000, HTS, which provides for other parts of railway rolling stock, other, other, for vehicles of heading 8606. The general rate of duty will be 2.8 percent ad valorem. 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 Wholey at 646-733- 3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division