CLA-2-89:RR:NC:MM:106 D86842
Mr. Francis X. Nolan, III
Schnader, Harrison, Segal & Lewis
Attorneys at Law
330 Madison Avenue
New York, NY 10017-5092
RE: The tariff classification of a floating wheel dredger from the Netherlands.
Dear Mr Nolan:
In your letter dated January 18, 1999, on behalf of Dredge Technology Corporation (DTC), you requested a tariff classification ruling. You submitted a Schedule A and a design drawing with your request.
DTC, a subsidiary of IHC Holland N.V., the Netherlands, proposes to enter a contract to deliver a floating wheel dredger to the United States. The IHC Floating Wheel Dredger will be used in mining operations in non-navigable waters. The dredger is built in Holland to full completion. After testing, the dredger will be disassembled into large modules for shipment to the United States. The disassembled dredger would be shipped on a single vessel into the customs territory of the United States.
Your attached Schedule A indicates that the IHC Floating Wheel Dredger has the following dimensions:
Length over all, ladder up approx. 48.50 m (159.0 feet) Hull length, incl. side pontoons 23.50 m ( 77.0 feet)
Hull breadth, incl. side pontoons 8.40 m ( 27.5 feet)
Depth at side 1.97 m ( 6.5 feet)
Average draught approx. 1.30 m ( 4.25 feet)
Maximum dredging depth 22.00 m ( 72.0 feet)
Inside diameter of suction tube 350.00 mm (13.75 inch)
The General Rules of Interpretation (GRIs) govern classification under the Harmonized Tariff Schedule (HTS). Under GRI 1, classification shall be determined according to the terms of the headings and any relative section of chapter notes. In this instance, the relevant heading is 8905, HTS, which provides for light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function.
You state the wheel dredger will be imported disassembled (with all its components) on a single vessel. GRI 2(a) states:
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
The applicable subheading for the ICE Floating Wheel Dredger, imported disassembled (with all its components) on a single vessel will be 8905.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for dredgers. 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 212-466-5668.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division