CLA-2-84:RR:NC:MM:106 E81922
Ms. Karin Bogue
Komatsu America International Company
108 N. Industrial Drive
Caller #2101
Ripley, TN 38063
RE: The tariff classification of a cast steel point for a hydraulic excavator bucket from Italy or Japan.
Dear Ms. Bogue:
In your letter dated May 6, 1999 you requested a tariff classification ruling. You submitted a drawing with your request.
The article in question is a cast steel point, identified as part number 21N-72-14290, also referred to as a tooth or teeth, which is attached to the bucket attachment of a hydraulic backhoe excavator. You indicate that the point is attached to the bucket with a pin, is used to break ground, and is often referred to as a ground engagement tool. This part is used solely or principally with the bucket attachment of a hydraulic backhoe excavator.
The applicable subheading for the cast steel point for a hydraulic backhoe excavator bucket will be 8431.49.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of backhoes, shovels, clamshells and draglines: other. The rate of duty will be free.
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 J. Wholey at 212-637-7036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division