The tariff classification of a roller conveyor from China.

N306887 November 6, 2019 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8428.39.0000; 9903.88.01 David Burke Unex Manufacturing 691 New Hampshire Avenue Lakewood, NJ 08701 RE: The tariff classification of a roller conveyor from China. Dear Mr. Burke: In your letter dated October 21, 2019, you requested a tariff classification ruling. The Unex Manufacturing, Flex Wheel Gravity Conveyor, is a system that can instantly establish a conveyor line suitable for flat-based items like boxes, cases, and cartons. The conveyor expands, contracts, and can be integrated with other conveying systems. The size when extended is 295” L x 23.6” W x 28” – 44” H. The conveyor wheels are 1.9” plastic wheels, 8 per row; the side plates are powder coated steel; and the legs are galvanized telescopic legs with 5” diameter polyurethane castors with locking breaks. It has up to 200 pounds per linear foot capacity. You propose classification in subheading 8431.39.0010, 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 8428: Other: Of elevators and conveyors. This office disagrees. The subject merchandise is not considered a part and is a complete conveyor system, as per your submission and follow-up email correspondence dated October 24, 2019. The applicable subheading for the Flex Wheel Gravity Conveyor will be 8428.39.0000, HTSUS, which provides for “Other lifting, handling, loading or unloading machinery: other continuous-action elevators and conveyors, for goods or materials: Other”. The rate of duty will be free. Products of China classified under subheading 8428.39.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8428.39.0000, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web at https://hts.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, contact National Import Specialist Denise Hopkins at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division