N248951 N2 Ruling Active

The tariff classification of coupler component from China

Issued January 14, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8431.49.9040

Headings: 8431

Product description

The item under consideration has been identified simply as Part # 44-001-1, which is used in the front locking mechanism for a Wedgelock Coupler, which was the subject of NY Ruling N240343. The part weighs approximately 2 pounds.

CBP rationale

The applicable subheading for Part # 44-001-1 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 headings 8425 to 8430: Of machinery of heading 8426, 8429 or 8430: Other: Other: Other: Parts of backhoes, shovels, clamshells and draglines: Other.

Full text

N248951 January 14, 2014 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8431.49.9040 Steven R. Keller, Manager, Corporate Manufacturing Services Cascade Corporation 2201 NE 201st Avenue Fairview, OR 97024-9718 RE: The tariff classification of coupler component from China Dear Mr. Keller: In your letter dated December 11, 2013 you requested a tariff classification ruling. The item under consideration has been identified simply as Part # 44-001-1, which is used in the front locking mechanism for a Wedgelock Coupler, which was the subject of NY Ruling N240343. The part weighs approximately 2 pounds. You state that no additional manufacturing or processing is done in the United States, you additionally state that the part is spring loaded and will attach a bucket pin and initially secure the bucket until the wedge plate (a separate part not included in this ruling) can be fully engaged, locking the bucket to the coupler. You state that it serves no other function, and independently has no other purpose. The applicable subheading for Part # 44-001-1 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 headings 8425 to 8430: Of machinery of heading 8426, 8429 or 8430: Other: Other: Other: Parts of backhoes, shovels, clamshells and draglines: 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 Matthew Sullivan at (646) 733-3013. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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