The tariff classification of cargo handling roller assemblies from the United States.

N041197 October 22, 2008 CLA-2-84:OT:RR:E:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8428.39.0000 Mr. Russ Ledbetter Goodrich Corporation 4115 Corporate Center Drive Monroe, NC 28112 RE: The tariff classification of cargo handling roller assemblies from the United States. Dear Mr. Ledbetter: In your letter dated October 8, 2008 you requested a tariff classification ruling. The three items submitted for classification are roller assemblies, designed to be permanently installed in the cargo holds of aircraft to facilitate the manual handling and movement of freight within the hold. Part number 451W1560-18 consists of a panel to be installed in the cargo hold. The assembly has numerous, spring loaded rolling balls which allow for cargo that is on the panel to be moved in any direction. Part number 451T1003-663 is a linear roller assembly which when installed in the cargo hold of the aircraft allows for cargo to be moved longitudinally within the hold by the handler upon the rollers. Part number 7M3W030-1 is said to be an assembly of casters with guide assemblies to be mounted to the floor of the aircraft’s cargo hold. The panel assembly allows for the handler to move cargo in a longitudinal direction in the hold. You suggest that the roller assemblies would be correctly classified as other lifting, handling, loading or unloading machinery: other machinery, other in 8428.90.0190 Harmonized Tariff Schedule of the United States (HTSUS). This is not correct. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. The ENs to heading 84.28 define conveyors as including roller conveyors, not power driven, usually mounted on bearings. The applicable subheading for the cargo handling roller assemblies will be 8428.39.0000, HTSUS, which provides for other lifting, handling, loading or unloading machinery: other…conveyors, for goods and materials: other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mark Palasek at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division