The tariff classification of a Truck Mounted Attenuator from the Netherlands

N285485 May 15, 2017 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Gregory Harris Supervisor Import Entry LCB, CCS  V. Alexander & Co., Inc.  22 Century Blvd, Suite 510 Nashville TN, 37122 RE: The tariff classification of a Truck Mounted Attenuator from the Netherlands Dear Mr. Harris, In your letter dated April 18, 2017, you requested a tariff classification ruling on behalf of your client Guide Services Inc. of Kingston Springs, Tennessee. Descriptive literature and pictorial representations were submitted with your request. The item under consideration is identified as a Truck Mounted Attenuator. An impact attenuator is a device designed to reduce damage to structures, vehicles, and motorists resulting from a motor vehicle collision. Taken from the descriptive literature submitted, the attenuator is constructed of galvanized steel with an aluminum crash cushion. It attaches to the back of trucks designed for use where traffic flows during construction, road work, or other areas of repair. You state that the strength comes from composite aluminum welded profiles, consisting of 12 internal blades. The first 4 blades cut through the aluminum composite H-beams during an impact and unlock the remaining 8 blades, which cut through the welded tubes. The remaining weak aluminum parts will bend away in safe directions. The attenuator also consists of complete hydraulic units and electronics that are mounted in a closed box and operates two hydraulic jacks that raise and lower the crash cushion. However, the purpose of these hydraulic mechanisms is only to raise/lower the attenuators.  They play no part in the actual “absorbing” operation.  The applicable subheading for the Truck Mounted Attenuator will be 8708.99.8180, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” The general rate of duty will be 2.5%. 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