CLA-2-86:OT:RR:NC:N2:206
David L. McKnight
Voith Turbo, Inc.
25 Winship Road
York, PA 17406
RE: The tariff classification of railway coupler parts from Italy and Germany
Dear Mr. McKnight,
In your letter dated March 19, 2018, you requested a tariff classification ruling.
The items under consideration are five (5) components of a railway coupling device. You state in your request that the imported items will be subject to additional machining and finishing operations in the United States. When finished, they will be then assembled into a complete railway coupling device which is designed specifically for installation on railway cars.
The first item (Part 230035561109D00) is a forged casing and buffer housing of alloy steel. It functions as a spring casing that receives the drawbar during shock absorption. The casing is then bolted to the main assembly.
The second item (Part TSK965628109D00) is a shell of forged aluminum alloy. It functions to house the coupler end mounts. The two halves of a shell are bolted together to contain the coupler end mount.
The third item (Part 230005590119US00) is a casting drawbar of steel. The drawbar is mounted and is used to accept the coupling load. It is connected by a main bearing to the coupler assembly.
The fourth item (Part TSK977725109D00) is a forged drawbar of alloy steel. It functions as a middle drawbar used to accept the coupling load. It is mounted inside the casing to absorb the impact load.
The applicable classification subheading for the above noted four (4) components (Parts 230035561109D00; TSK965628109D00; 230005590119US00; TSK977725109D00) will be 8607.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts of railway or tramway locomotives or rolling stock: Hooks and other coupling devices, buffers, and parts thereof: For vehicles of heading 8605 or 8606.” The general rate of duty will be 3.6% ad valorem.
The fifth item (Part 230035070119D00) is a casting bracket of iron. It is the mounting bracket to the railcar and is bolted to the coupler assembly and rail car.
Consideration was given to your proposed classification of this fifth item under heading 8607, HTSUS. However, we disagree with your proposal, because the bracket, which serves to connect the coupler assembly to the rail car, meets the terms of heading 8302, HTSUS. As such, per Section XV, Note 2 (c), HTSUS, the bracket is a “part of general use.” Parts of general use are excluded from classification in Section XVII by application of Section XVII, Note 2 (b).
The applicable subheading for the casting bracket of iron (Part 230035070119D00) will be 8302.49.6045, HTSUS, which provides for “Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; Other mountings, fittings and similar articles and parts thereof; Other; Other; Other; For railway vehicles.” The general rate of duty will be 5.7 percent ad valorem.
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 https://hts.usitc.gov/current.
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 Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division