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R04972 R0 Ruling Active

The tariff classification of marine steering components from Japan

Issued October 24, 2006 by U.S. Customs and Border Protection.

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R0 R04972 (October 24, 2006)

Tariff classification

HTS codes: 8413.60.0040, 8412.21.0075

Headings: 8412, 8413

Product description

The articles in question are described as positive displacement hydraulic pumps and linear acting hydraulic cylinders used in steering systems for boats. Descriptive information was submitted.

CBP rationale

The applicable subheading for the hydraulic cylinders will be 8412.21.0075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other linear acting cylinders as hydraulic power engines and motors. The applicable subheading for the hydraulic pumps will be 8413.60.0040, HTSUS, which provides for other hydraulic fluid power pumps as other rotary positive displacement pumps.

Full text

NY R04972 October 24, 2006 CLA-2-84:RR:E:NC:1:102 R04972 CATEGORY: Classification TARIFF NO.: 8412.21.0075, 8413.60.0040 Mr. David Charles Allard All Points Marine Company 83 State Street Narragansett, RI 02882 RE: The tariff classification of marine steering components from Japan Dear Mr. Allard: In your letter dated September 26, 2006 you requested a tariff classification ruling on behalf of All Points Marine. The articles in question are described as positive displacement hydraulic pumps and linear acting hydraulic cylinders used in steering systems for boats. Descriptive information was submitted. The applicable subheading for the hydraulic cylinders will be 8412.21.0075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other linear acting cylinders as hydraulic power engines and motors. The rate of duty is free. The applicable subheading for the hydraulic pumps will be 8413.60.0040, HTSUS, which provides for other hydraulic fluid power pumps as other rotary positive displacement pumps. The rate of duty is 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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