CLA-2-84:OT:RR:NC:N1:103
Yuping Lien
Taipei Economic and Cultural Representative Office in the United States
4301 Connecticut Ave. NW, Suite 420 Washington, DC 20008
RE: The tariff classification of a leveling mount from China
Dear Ms. Lien:
In your letter dated May 1, 2024, you requested a tariff classification ruling.
The merchandise under consideration is referred to as a shockproof mechanical base, a product used to level or to reduce vibration generated by heavy machinery. With a load capacity of up to 6,300 kilograms, it is installed at the bottom of a machine's frame and consists of a rubber anti-vibration pad and metal components, including a leveling bolt, nut, washer, base, and bearing plate. The bolt, washer, and nut are used to secure the base to a machine. The bearing plate distributes the weight of the machine to the rubber pad, which absorbs shock and reduces noise. The shockproof mechanical base is not specific to any one piece of machinery but may be used with a variety of machines.
The applicable subheading for the shockproof mechanical base will be 8487.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere in this chapter: Other: Other. The rate of duty will be 3.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8487.90.0080, HTSUS, unless specifically excluded, are subject to an 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 8487.90.0080, HTSUS, listed above.
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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division