The tariff classification of a drilling unit mounted on an excavator from Finland.
Issued December 10, 2019 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N307693 (December 10, 2019)
Tariff classification
HTS codes: 8430.41.0000
Headings: 8430
Product description
The SANDVIK model number DQ240R is a hydraulic, excavator mounted line-drilling unit for dimensional stone quarries. The drill is permanently attached to the VOLVO excavator model number EW180D. When the drill is in place, no other attachments can be installed such as a bucket, thumbs, etc. The excavator is a self-propelled wheel mounted machine, with an enclosed cab, diesel engine, and a hydraulic power system.
CBP rationale
The applicable subheading for the SANDVIK model number DQ240R, permanently attached to the VOLVO excavator model number EW180D, will be 8430.41.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other moving, grading, leveling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snowplows and snowblowers: Other boring or sinking machinery: Self-propelled”.
Full text
N307693 December 10, 2019 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8430.41.0000 Steven Rousseau General Manager Virginia Mist Group, Inc. 11235 Muddy Bottom Lane Rapidan, VA 22733 RE: The tariff classification of a drilling unit mounted on an excavator from Finland. Dear Mr. Rousseau: In your letter dated November 15, 2019, you requested a tariff classification ruling. The SANDVIK model number DQ240R is a hydraulic, excavator mounted line-drilling unit for dimensional stone quarries. The drill is permanently attached to the VOLVO excavator model number EW180D. When the drill is in place, no other attachments can be installed such as a bucket, thumbs, etc. The excavator is a self-propelled wheel mounted machine, with an enclosed cab, diesel engine, and a hydraulic power system. The applicable subheading for the SANDVIK model number DQ240R, permanently attached to the VOLVO excavator model number EW180D, will be 8430.41.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other moving, grading, leveling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snowplows and snowblowers: Other boring or sinking machinery: Self-propelled”. 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 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
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