CLA-2-84:RR:NC:1:103 I81164
Mr. Gary Aspmo
Cascade Corporation
PO Box 20187
Portland, OR 97294-0187
RE: The tariff classification of parts of fork-lift truck attachments from Korea or China
Dear Mr. Aspmo:
In your letter dated April 19, 2002 you requested a tariff classification ruling.
With your inquiry you submitted drawings and photographs of three steel castings which are used with fork-lift truck attachments. The three specific articles you inquired about are:
Bar tie (part number 209300) – an unfinished cast steel component of the fork frame which moves up and down on the fork-lift mast. After importation holes are drilled or tapped into it, it is painted, and then it is welded to the rest of the frame. According to your letter it is specifically designed and solely used in the frame of a model 100F fork positioner which allows the distance between the forks to be adjusted so that goods of different widths can be picked up.
Hook ITA (part number 675514) – a stainless steel casting used as a “quick disconnect” accessory with various fork-lift truck attachments (such as paper roll clamps, box clamps, appliance clamps, etc.) to enable the attachment to be assembled to or removed from the lift truck more quickly and easily. However, its use is optional as the attachments can be assembled to the fork-lift truck without the hook ITA.
Retainer metric (part number 206591) – a zinc-plated cast steel ring featuring a large center hole with a smaller hole at each side. Your letter stated that it is designed for and solely used as a component of the F series of hydraulically operated paper roll clamps.
The applicable subheading for the bar tie will be 8431.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts suitable for use solely or principally with the machinery of heading 8427 (fork-lift trucks). The rate of duty will be free.
The applicable subheading for the Hook ITA will be 7326.90.8586, HTS, which provides for other articles of iron or steel: other: other: other: other. The rate of duty will be 2.9 percent ad valorem. This item cannot be classified in subheading 8431.20.0000, HTS, as you suggested, since it is an accessory which is not required for the use of the attachments. Subheading 8431.20.0000, HTS, does not encompass accessories. The ruling letters you cited, NY 810668 and HQ 950634, are not concerned with accessories and thus are not applicable.
Finally, the applicable subheading for the retainer metric will be 8431.39.0080, HTS, which provides for parts suitable for use solely or principally with the machinery of heading 8428: other: other: other. The duty rate 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 Alan Horowitz at 646-733-3010.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division