CLA-2-84:OT:RR:NC:N1:103
Amine Sefrioui
Charles Happel, Inc
777 Sunrise Highway, Suite 204
Lynbrook, NY 11563
RE: The tariff classification of a lifting assembly from Italy
Dear Mr. Sefrioui:
In your letter dated December 30, 2024, you requested a tariff classification ruling on behalf of your client, SGM Magnetics Corporation.
The merchandise under consideration is referred to as a steel extensible lifting beam (model number UT-H004) designed to be incorporated into an overhead crane. The beam is an assembly that consists of a steel body with a system for moving telescopic arms horizontally. It is also equipped with an electrical distribution and control system, which consists of lights, wiring, junction boxes, and other electrical components.
Post importation, electromagnets are installed, creating an assembly dedicated to lifting individual steel tubes or bundles of steel tubes. The electromagnets are neither imported with the beam nor part of this request. Due to its design, you state that the beam is not suitable for use as a general lifting beam nor as a spreader beam. Rather, the user manual specifies that it is configured to be permanently incorporated into a specialized overhead crane that has been modified for the subject beam, making the crane unsuitable for general lifting purposes and unable to accommodate other equipment.
The applicable subheading for the steel lifting beam, model number UT-H004, will be 8431.49.1010, 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: Of machinery of heading 8426: Of machinery of subheadings 8426.11, 8426.19 and 8426.30.” The rate of duty will be free.
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