CLA-2-90:OT:RR:NC:N1:105
Daniel Vaugeois
Carrefour Quebec International
338 Rue William
Drummondville, QC J2C 3C3
Canada
RE: The tariff classification of a rotational test bench from Canada
Dear Mr. Vaugeois:
In your letter dated May 2, 2018, on behalf of Divel, Inc., you requested a tariff classification ruling.
The product at issue is described as a rotational test bench used in the railway industry. Per the information provided with your submission, the rotational test bench is built with a zone to test gearboxes and a zone to test axle gear reduction. Each zone is equipped with an adapted jig, two independent motor drives for each unit, thermocouples, hydraulic connections, and sensors. The test bench system is connected to an industrial PC, which enables a user to control the system and monitor the results of the tests that are conducted. The PC also has the ability to print technical results and test reports.
Harmonized System Explanatory Note (I)(A)(2) to Heading 9031 indicates that the heading includes test benches for engines and motors, electrical generators, pumps, speed indicators or tachometers, etc. Based on the information provided, the rotational test bench at issue resembles the test benches described in the aforementioned note in both form and function. Consequently, the rotational test bench would be properly classified in heading 9031.
The applicable subheading for the rotational test bench will be 9031.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Test benches. The rate of duty will be 1.7% 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 the 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, contact National Import Specialist Evan Conceicao at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division