CLA-2-84:OT:RR:NC:N2:206
Karla L. Allison
IMI Marketing & Sales, Inc.
1600 Pittsburgh Drive
Delaware, OH 43015
RE: The tariff classification of a hydraulic cylinder from China
Dear Ms. Allison:
In your letter dated August 5, 2019, you requested a tariff classification ruling on behalf of your client V&P Hydraulics.
The item under consideration has been identified as a Welded Hydraulic Linear Acting Cylinder (Part Number 500-0034800). The cylinder has a piston bore of 82.55 millimeters and a stroke of 0.469 meters (m). Its overall length is 0.812 m with a rod diameter of 0.0508 m. It is used in the underground mining to operate a tailgate for releasing coal.
The applicable subheading for the Welded Hydraulic Linear Acting Cylinder (Part Number 500-0034800) will be 8412.21.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other engines and motors, and parts thereof: Hydraulic power engines and motors: Linear acting (cylinders): Weld fused type.” 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. 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 8412.21.0030, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. If the merchandise is from China, you must report the Chapter 99 subheading, i.e., 9903.88.01 in addition to the corresponding subheading 8412.21.0030, HTSUS, listed above at the time of importation.
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.
You also requested this office to make a determination on whether the hydraulic cylinder qualifies for the exclusion granted by the United States Trade Representative, listed in subheading 9903.88.06, HTSUS, which provides for “Articles the product of China, as provided for in U.S. note 20(i) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative.” However, U.S. note 20(i) does not list hydraulic cylinders of the welded type as excluded articles.
Hydraulic cylinders described in your request are listed in U.S. note 20(h)(9), corresponding to subheading 9903.88.05, HTSUS, which provides for “Articles the product of China, as provided for in U.S. note 20(h) to this subchapter, each covered by an exclusion granted by the U.S. Trade Representative.” As a result, the Welded Hydraulic Linear Acting Cylinder (Part Number 500-0034800) will also be classified in subheading 9903.88.05, HTSUS.
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