CLA-2-84:OT:RR:NC:1:104
Mr. Shawn Glover
UPS Trade Management Services, Inc.
2031 S. Centennial Avenue
Aiken, SC 29803
RE: The tariff classification of crane components
Dear Mr. Glover:
In your letter dated April 1, 2014 on behalf of Manitowoc Cranes, you requested a tariff classification ruling.
The steel brackets, Part numbers A20243-2, A17421-2 and A20127-2, are used for support on a crane. Part number A20243-2 weighs 3 lbs. and measures 6.75” x 6.5” x 4”. It is described as a “bracket jib stop automatic”. Part number A17421-2 weighs 4.5 lbs. and measures 11” x 6” x 0.5”. It is used to keep hydraulic hoses in place. Part number A20127-2 weighs 2 lbs. and measures 4.5” x 4” x 0.5”. It is a noise reduction bracket. All of these brackets are formed to fit a crane prior to importation.
The stainless steel preformed tubes are used to transfer hydraulic fluid throughout the crane. The tubes have fittings on each end. Tubes can be either seamless or longitudinally welded and drawn. The outside diameter is 1.25” and the wall thickness varies from .065 - .120 inches. The tubes have a circular cross section and are cold rolled.
Both the brackets and the tubes described above are used on lattice boom crawler cranes.
In your letter, you suggest that the steel brackets, Part numbers A20243-2, A17421-2 and A20127-2, be classified in subheading 8302.49.6055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles, other mountings, fittings and similar articles, and parts thereof, other, other, of iron or steel, of aluminum or of zinc, other, for aircraft, vessels and other vehicles (except motor vehicles) of section XVII. The first part of heading 8302 provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like. In other words, the first part of this heading provides for mountings/fittings, etc. suitable for use on the above named articles and for mountings/fittings suitable for use on articles determined to be ejusdem generis (sharing the same essential properties) with these articles. The articles in question are suitable for use on a crane, which is itself classified in chapter 84. Thus, the instant article is not ejusdem generis with any of the articles named in heading 8302 and as such cannot be classified in subheadings 8302.10-8302.49, HTSUS.
You suggest that the stainless steel preformed tubes be classified in subheading 7304.41.6045, HTSUS, which provides for tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel, other, of circular cross section, of stainless steel, cold-drawn or cold-rolled (cold-reduced), other, other, other. Based on the picture provided, the subject tube(s) is made up into an identifiable article. As per the Explanatory Notes to heading 73.04, tubes, pipes and profiles made up into identifiable articles are excluded from this heading.
The applicable subheading for the steel brackets, Part Numbers A20243-2, A17421-2 and A20127-2, and the stainless steel preformed tubes will be 8431.49.1090, HTSUS, which provides for Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8426, 8429 or 8430: Other: Of machinery of heading 8426 … Other.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division