CLA-2-86:OT:RR:NC:N2:206
Cathy Lopez
C.H. Robinson International
1452 Hughes Road, Suite 350
Grapevine, TX 76034
RE: The tariff classification of railway switch parts from China.
Dear Ms. Lopez:
In your letter dated February 22, 2019, you requested a tariff classification ruling on behalf of your client, W.E. Lott Company of Bucyrus, Ohio. You included diagrams and an operator manual with your request.
The merchandise at issue is referred to as railway switch stand parts. They include a Hand Crank (Part Number 50570-013), a Hand Throw (Part Number 52557-011) and a Yoke (Part Number 54584-001). You state in your request that the switching machine moves the tracks, allowing the train to select which direction to travel. The switching machine can be operated remotely or can be operated by hand utilizing the hand-throw lever. The hand crank, the hand throw and the yokes are imported as cast metal, and are machined after importation by their customer’s specifications and then assembled to the switch machines.
The applicable subheading for the three (3) railway switch stand parts, the Hand Crank (Part Number 50570-013), the Hand Throw (Part Number 52557-011) and the Yoke (Part Number 54584-001) will be 8608.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Railway or tramway track fixtures or fittings; mechanical (including electro-mechanical) signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing.” The general rate of duty will be 3.8 percent ad valorem.
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. The 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. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) 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 8608.00.0000, 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 subheading 8608.00.0000, 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 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 this matter, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division