CLA-2-84:RR:NC:N1:104
Mr. Robert Hughes
Coxwells, dba Coxreels
6720 S. Clementine Ct.
Tempe, AZ 85283
RE: The tariff classification of hose reel parts and assemblies from China.
Dear Mr. Hughes:
In your letter dated December 1, 2006, you requested a tariff classification ruling.
The items in question are Item #7407-6/Axle, Plumbing, ½”, Item #7411-6/Axle, Plumbing, ¾”, Item 8102-1/Roller Assy. 1.44” and Item #20843/Locking Pin. Both drawings and physical samples of these items were submitted for review. The items are designed for use in spring retractable and/or motorized industrial hose and electric cord reels. Samples will be returned to you as per your request during a telephone conversation with a member of my staff on December 20, 2006.
In your letter, you refer to subheading 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS) and subheading 8479.90.9495, HTSUS, as possible classifications for the above described merchandise. Subheading 7326.90.8587, HTSUS, provides for other articles of iron or steel. Subheading 8479.90.9495, HTSUS, provides for parts of machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other: other. The classification of hose reels was the subject of HQ 956882 dated October 6, 1994. In said ruling, HQ held that the hose reels were classified under subheading 8479.89.90, HTSUS, (the precursor to subheading 8479.89.98 in the 2006 HTSUS) which provided for other machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84). Parts are classified in accordance with Note 2 to Section XVI. Thus, in the absence of a more specific provision, the items in question are classified in heading 8479, HTSUS, as parts of the hose reels, not in heading 7326, HTSUS.
The applicable subheading for Item #7407-6/Axle, Plumbing, ½”, Item #7411-6/Axle, Plumbing, ¾”, Item 8102-1/Roller Assy. 1.44” and Item #20843/Locking Pin will be 8479.90.9495, HTSUS, which provides for parts of machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other: other. The rate of duty will be free
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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
Patricia O’Donnell at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division