N243550 N2 Ruling Active

The tariff classification of a coupler body from China or the United States

Issued July 19, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8431.49.9040

Headings: 8431

Product description

The item being considered has been identified as a Wedgelock Coupler Body (Part # 02CSM-070-2).

Full text

N243550 July 19, 2013 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8431.49.9040 Steven R. Keller, Corporate Manufacturing Services Manager Cascade Corporation 2201 NE 201st Avenue Fairview, OR 97024-9718 RE: The tariff classification of a coupler body from China or the United States Dear Mr. Keller, In your letter dated June 27, 2013, you requested a tariff classification ruling. The item being considered has been identified as a Wedgelock Coupler Body (Part # 02CSM-070-2). You state in your request that the Wedgelock Coupler Body is the main structure of a Wedgelock Coupler Unit (N240343, April 16, 2013) which attaches to the boom of a backhoe loader or similar type of heavy construction equipment. The Wedgelock Coupler Body weights 66.9 kilograms. The Wedgelock Coupler Body can be used as a replacement part for the complete Wedgelock Coupler Unit. The applicable classification subheading for the Wedgelock Coupler Body (Part # 02CSM-070-2) will be 8431.49.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the machinery of heading 8425 to 8430: Of machinery of heading 8426, 8429 or 8430: Other: Other: Other: Other.” The general rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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 this ruling, please contact National Import Specialist Patrick Dellamura at 646-733-3017. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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