CLA-2-84:S:N:N1:103 866442
Mr. Jay Shah
Assen Exports Inc.
6640 Security Blvd., Suite 106
Baltimore, MD 21207
RE: The tariff classification of loading/unloading arms from
India
Dear Mr. Shah:
In your letter dated August 19, 1991 you requested a tariff
classification ruling.
The loading/unloading arms are installed at refineries and
fuel terminals for the purpose of transferring petroleum
products. acids, chemicals solvents, and other fluids to and from
vehicle and rail tankers. The arms are made of steel or
stainless steel, depending on the product handled, and are
articulated for easy deployment. They essentially consist of
swivel joints, pipes, and a counterbalance assembly, and also
contain valves, seals, and flanges. Several types of arms are
available for both top and bottom loading and unloading.
The applicable subheading for the loading/unloading arms
will be 8428.90.0090, Harmonized Tariff Schedule of the United
States (HTS), which provides for other lifting, handling, loading
or unloading machinery: other machinery: other. The duty rate
will be 2 percent ad valorem.
Articles classifiable under subheading 8428.90.0090, HTS,
which are products of India are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
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