CLA-2-87:OT:RR:NC:N2:206
Mark A. Terry
B&L Equipment Services
111 Walnut Grove Rd
Boerne, TX 60087
RE: The tariff classification of a mechanics crane bed from Canada.
Dear Mr. Terry:
In your letter, dated October 12, 2021, you requested a tariff classification ruling.
The item under consideration is a Mechanics Crane Bed (Model Number IMT 3016), which is a part of a telescoping crane truck. You state that the article was made in the United States and is being imported from Canada in used condition. It consists of a full truck bed frame with a crane attached to it. The crane is not fully operational until a hydraulic pump, which is mounted on the truck, is installed.
The applicable subheading for the Mechanics Crane Bed (Model Number IMT 3016) will be 8707.90.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bodies (including cabs), for the motor vehicles of headings 8701 to 8705: Other: Other: For vehicles of heading 8705.” The general rate of duty will be 4% ad valorem.
Please note that the article may be eligible for the special classification provision at the general duty rate Free, under subheading 9801.00.10, HTSUS, which provides for “Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad.”
However, in order to qualify for this provision, documentary requirements of Section 10.1, CBP Regulations (19 C.F.R. Part 10.1) must be satisfied. 19 C.F.R. Part 10.1(a)(1) provides that the foreign shipper declares the following information with regard to articles in a shipment valued over $2,500: the port of exportation, the date of exportation, the quantity, the description of the merchandise, the value of the merchandise, the date of the declaration, and whether the articles were returned without having been advanced in value or improved in condition by any process of manufacture or other means. In addition, the documentation is to be filed “in connection with the entry.”
Section 10.1(a)(2), CBP Regulations (19 C.F.R. § 10.1(a)(2)), requires the owner, importer, consignee, or agent having knowledge of the facts regarding the claim for free entry to declare that the foreign shipper’s statement is true, and, that the articles were not manufactured or produced in the United States under subheading 9813.00.05, HTSUS, and that the articles were exported from the United States without benefit of drawback. The information required also pertains to the name of the manufacturer, the location of the manufacturer, and the date of the declaration.
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