The tariff classification of a coupler body part from China

N248978 January 17, 2014 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 part from China Dear Mr. Keller, In your letter dated December 19, 2013, you requested a tariff classification ruling. As per your request, the sample which you provided to this office is being returned to your attention. The item being considered has been identified as a Shaft (Part # 44-005-1). You state in your request that the Shaft is used as a component of a Wedgelock Coupler Unit (N240343, April 16, 2013). It is used as a support for the front assembly of the Wedgelock Coupler Unit. The Shaft is placed through the holes on each side of the Wedgelock body and into the Knuckle which helps to engage and hold in place a large pin from a backhoe. The Shaft is constructed of a AISI 4140 High Tensile Steel and is machined to exact specifications. It is round in shape, measures approximately 8 inches in length by 1/3 inch in diameter and weighs approximately .3 kilograms (kg). The Shaft can be used as a replacement part for the complete Wedgelock Coupler Unit. The applicable classification subheading for the Shaft (Part # 44-005-1) 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 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 Matthew Sullivan at 646-733-3013. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division