The tariff classification of a land-based drilling rig.

NY R04186 June 28, 2006 CLA-2-84:RR:NC:N1:106 R04186 CATEGORY: Classification TARIFF NO.: 8430.49.8010 Mr. Peter Wang Texas First Industrial Corp., Inc. P.O. Box 865 29336 McKinnon Fulshear, TX 77441 RE: The tariff classification of a land-based drilling rig. Dear Mr. Wang: In your letter dated June 13, 2006, you requested a tariff classification ruling. The merchandise in question is described as a “Complete Onland Drilling Rig Package”. The article is a well-sinking machine of the rotary type used for the extraction of petroleum and gas. The machinery consists essentially of a derrick fitted with pulley tackle, a hoist drum with transmission and control gear (draw works), a swivel and a rotary table. The power-driven draw works impart a rotary movement to the drill pipes by means of the rotary table, the drill pipes being suspended from the rotary swivel. The draw works also raises and lowers the drill pipes, when required, by means of the pulley tackle. The applicable subheading for the land-based drilling rig will be 8430.49.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other boring or sinking machinery: other…for oil well and gas field drilling: rotary. 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 HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patrick Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division