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The tariff classification of a balance weight from China
Issued October 14, 2016 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N280048 (October 14, 2016)
Tariff classification
HTS codes: 8708.99.2300
Headings: 8708
Product description
Pictures and other illustrations were provided with your request. The item under consideration has been identified as Balance Weight (counterweight), specifically designed for and unique to agricultural tractors. The function of the counterweight is to provide balance on the opposite sides when heavy implements are mounted on the front or rear linkage of a tractor. In the information and advertisement materials provided with your request, it states that the counterweights range from 23 kilograms (kg) to 3300kg. Part numbers for the balance weights vary depending on their weight. They are made of steel, cast steel and cast iron components, and are machined, worked and finished to the required specifications.
CBP rationale
The applicable subheading for the Balance Weight will be 8708.99.2300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Parts of tractors suitable for agricultural use: Other.
Full text
N280048 October 14, 2016 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.99.2300 Maurice J. Hiestand Agricultural Requirements Ltd. P O Box 81 Pukekohe, 2340 New Zealand RE: The tariff classification of a balance weight from China Dear Hiestand, In your letter dated September 1, 2016, you requested a tariff classification ruling. Pictures and other illustrations were provided with your request. The item under consideration has been identified as Balance Weight (counterweight), specifically designed for and unique to agricultural tractors. The function of the counterweight is to provide balance on the opposite sides when heavy implements are mounted on the front or rear linkage of a tractor. In the information and advertisement materials provided with your request, it states that the counterweights range from 23 kilograms (kg) to 3300kg. Part numbers for the balance weights vary depending on their weight. They are made of steel, cast steel and cast iron components, and are machined, worked and finished to the required specifications. The applicable subheading for the Balance Weight will be 8708.99.2300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Parts of tractors suitable for agricultural use: Other.” The general rate of duty will be Free. The applicable classification subheading 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/current. 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, please contact National Import Specialist Liana Alvarez at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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