CLA-2-87:OT:RR:NC:N1:106
Isabelle Binette, Coordinator, Customs Compliance
Camoplast Solideal
2675 MacPherson
Magog J1X 0E6
CANADA
RE: Correction to Ruling Number N260999
Dear Ms. Binette,
This replaces Ruling Number N260999, dated February 18, 2015, which contained a clerical error. We inadvertently identified the incorrect HTS number for the Steel Wheels which resulted in no change to the duty rate. A complete corrected ruling follows.
In your letter dated January 21, 2015, you requested a tariff classification ruling.
The items under consideration have been identified as Mid-Roller steel wheels used on tracked undercarriages. You did not provide specific model numbers, but rather stated in our phone call of February 9, 2015, that the steel wheels are imported in various sizes, and are interchangeable depending on the size and weight of the vehicle.
The wheels, which you state are constructed of a low alloy steel, are mounted to the undercarriage frame and transfer machine weight to the track. The wheels act as contact points to help distribute machine weight evenly across the ground through the track and help to guide the track. These undercarriages (with the interchangeable steel wheels) when mounted onto farming carts provide better traction, low ground pressure and stability on uneven terrain.
Despite the ability to be used on multiple undercarriages, such as agricultural planter carts (Monosem NG plus), harvest/grain carts (Demco 1400) and fertilizer carts (Orthman Atlas) you state that the steel wheels are primarily used on harvest grain carts.
Wheels are strictly for off-road use, and are interchangeable between different size undercarriages. You state that these types of undercarriages are not designed for self-propelled applications and that the wheelbase dimension will determine which undercarriage model is to be used on a specific implement. The harvest cart, while not self-propelled, does possess a side chute and auger to facilitate offloading collected grains.
Pursuant to your e-mail dated March 4, 2015, you stated that the Mid-Roller Steel Wheels measure 33 cm (centimeters) in diameter.
The applicable classification subheading for the various sized steel wheels will be 8716.90.5035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; … parts thereof: Parts: Other: Wheels: Steel wheels measuring 30 to 42 cm in diameter, whether or not assembled.” The rate of duty will be 3.1%.
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, please contact National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division