The tariff classification of shear attachments from South Korea

N361285May 21, 2026CLA-2-84:OT:RR:NC:N1:103
CATEGORY: Classification
TARIFF NO.: 8431.49.9020
Andy LeeD&A Customs Services Inc.152 W Walnut St., Suite 260Gardena, CA 90248RE: The tariff classification of shear attachments from South KoreaDear Mr. Lee:In your letter dated
May 5, 2026
, you requested a tariff classification ruling on behalf of your client, DaemoAmerica, Inc.The subject shear attachments are identified as long body scrap shears (model numbers DM350, DMS480,DMS550X, and DMS700) and short body shears (model numbers DMS250 and DMS300). Thesehydraulically powered attachments are designed for use with excavators in metal processing, recycling,demolition, forestry, and similar applications. Engineered to deliver high cutting force, each shear features arotating heavy-duty metal body, a hydraulic cylinder, and a scissor-like jaw with cutting blades. The differentmodel numbers reflect variations in overall size, jaw depth, and compatibility with specific excavator typesand sizes.The applicable subheading for the long body scrap shear (model numbers DM350, DMS480, DMS550X, andDMS700) and short body shear (model numbers DMS250 and DMS300) will be 8431.49.9020, HarmonizedTariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principallywith the machinery of headings 8425 to 8430: Of machinery of heading 8426, 8429 or 8430: Other: Other:Attachments for mounting on machinery: Other.” The general rate of duty will be free.Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSand the accompanying duty rates are provided at https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Paul Huang at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division