CLA-2-84:OT:RR:NC:N1:106
Aubrey Ghinn
Cougar Concrete Global, Inc.
2000 Rogers Road
Perth, Ontario K7H 3C9 Canada
RE: The tariff classification of concrete buckets from an unspecified country
Dear Ms. Ghinn,
In your letter dated March 28, 2014, you requested a tariff classification ruling.
The items being considered have been identified as Cougar Concrete Buckets (1000 Series). You state that the Concrete Buckets are attached beneath a crane hook and are used for pouring concrete in high rise building construction. They are constructed of steel or a magnesium/aluminum alloy. As your referenced website in your request states, Cougar Concrete Buckets are engineered to ASME standards and manufactured in line with the QMS 56010 Quality Management System. The Cougar Concrete Buckets (1000 Series) capacity ranges from .33 cubic yards to 3 cubic yards.
The applicable classification subheading for the Cougar Concrete Buckets (1000 Series) is 8431.41.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the machinery of heading 8425 to 8430: Of machinery of heading 8426, 8429 or 8430: Buckets, shovels, grabs and grips: Other.” The general rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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 Matthew Sullivan at matthew.sullivan @cbp.dhs.gov.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division