CLA-2-84:OT:RR:NC:N1:104
Charles Woelfel
33523 Pinehurst Loop
Magnolia, TX 77355
RE: The tariff classification of replacement track rollers for an excavator from China.
Dear Mr. Woelfel:
In your letter dated February 4, 2020, you requested a tariff classification ruling.
The items under consideration are replacement track rollers for a Link Belt LS2800 B Excavator. The merchandise consists of 6 Bottom Rollers (part number KRA 1190); 8 Outer Rollers (part number KRA 1189); and 4 Top Rollers (part number KRA 1267).
The applicable subheading for the track rollers, as described above, will be 8431.49.9044, 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.” The rate of duty will be free.
Products of China classified under subheading 8431.49.9044, 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 8431.49.9044, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division