The tariff classification of hydraulic hammers from South Korea

N354625
October 21, 2025
CLA-2-84:OT:RR:NC:N1:103
CATEGORY: Classification
TARIFF NO.: 8430.69.0100; 9903.02.56
Sa Ung Kim SEIN Customs & Auditing Corp. 138, Seoun-ro, Seocho-gu Seoul 06619 South Korea RE: The tariff classification of hydraulic hammers from South Korea Dear Sa Ung Kim: In your letter dated October 4, 2025, you requested a tariff classification ruling on behalf of your client, Soosan Cebotics Co., Ltd. The merchandise under consideration, model numbers SQ80 and SQ140, are hydraulic hammers that use high-speed impact force to break rock. They are constructed primarily of steel and are powered by the hydraulic system of the carrier where they are attached, which can be an excavator or a stationary rock breaker. The main components of the hammer include a rod or interchangeable tool, hydraulic hoses, mounting bracket, and a body, which is described as an assembly that contains a piston, a cylinder, a back head assembly, an accumulator, and valves. Based on the submitted literature, both hammers are categorized as medium to heavy range breakers used in quarries. Model SQ80 has 5,000 foot-pounds of impact energy and weighs 2,053 kilograms. Model SQ140 has 10,000 foot-pounds of impact energy and weighs 3,950 kilograms. The applicable subheading for the subject hydraulic hammers, model numbers SQ80 and SQ140, will be 8430.69.0100, 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 machinery, not self-propelled: Other.” The general rate of duty will be free. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of South Korea will be subject to an additional ad valorem rate of duty of 15 percent. At the time of entry, you must report the

Chapter 99 heading applicable to your product classification, i.e., 9903.02.56, in addition to subheading 8430.69.0100, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Paul Huang at [email protected].
Sincerely,
(for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division