CLA-2-84:OT:RR:NC:N1:104
Mr. Phoenix Cole
DSV Air & Sea Inc.
1700 E. Walnut Ave.
6th Floor
El Segundo, CA 90245
RE: The tariff classification of a Splined Front Idler Assembly from China
Dear Mr. Cole:
In your letter dated Novermber 8, 2018, on behalf of your client, Robbins Equipment Co. Inc., you requested a tariff classification ruling.
Model 4100A is a Splined Front Idler Assembly used on a shovel loader. It consists of three major pieces, the blocks, a shaft and a roller body. The block holds the idler shaft in place in the side frame, while the shaft holds the roller while it rotates. The roller body guides the track shoes around the side frame in order to keep the tension in the tracks. The main use of the assembly is to maintain the tension in the track shoes while the shovel is moving.
The applicable subheading for the Splined Front Idler Assembly will be 8431.49.9095, Harmonized Tariff Schedule of the United States (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: Other…Other: Other: Other: Other: Other” . The rate of duty will be Free. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. Subsequently, USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710) and August 16, 2018 (83 F.R. 40823). Products of China that are provided for in subheading 9903.88.01 or 9903.88.02 and classified in one of the subheadings enumerated in U.S. note 20(b) or U.S. note 20(d) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 8431.49.9095, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheadings 8431.49.9095, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Patricia O’Donnell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division