CLA-2-73:S:N:N1:112 809652
Mr. William E. Evans
Steel and Equipment Sales
418 Fox Lair Drive
St. Charles, MO 63303
RE: The tariff classification of jack-up barge components from
Canada
Dear Mr. Evans:
In your letter dated April 14, 1995, on behalf of Maritime
Transport, Inc., you requested a tariff classification ruling.
Although you describe the item as a jack-up barge, only
components of the complete barge will be imported in each of two
planned shipments. The first shipment will consist of steel
sectional barges, 40'x10'x7' and 20'x10'x7' in dimension, and the
second shipment will consist of elevating spudwells, elevating
spuds, and diesel engines. After importation, these components
are assembled into an 80'x80' barge which can be raised and
lowered hydraulically in the water. These barges are used as a
platform for equipment to facilitate the building of bridges and
marine structures.
The applicable subheading for the steel sectional barges,
elevating spudwells, and elevating spuds will be 7308.90.9590,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other structures and parts of structures of iron or
steel. The general rate of duty will be 5.1 percent ad valorem.
The applicable subheading for the diesel engines will be
8408.90.90, HTS, which provides for other compression-ignition
internal combustion piston engines. The general rate of duty
will be 3 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport