CLA-2-84:OT:RR:NC:N1:102
Gian Mastroianni
Trans American CHB
300 Airborne Parkway, Suite 212
Buffalo, NY 14225
RE: The tariff classification of a hydraulic power unit from Canada
Dear Mr. Mastroianni:
In your letter dated February 21, 2025, on behalf of Bucher Hydraulics Corporation, you requested a tariff
classification ruling.
The merchandise at issue is referred to as a Hydraulic Power Unit, item number 51060990244. The
unit primarily consists of a gear pump, a manifold assembly, a bell housing, a relief valve, a suction elbow, a
pressure hose, and a motor connected to a steel reservoir. Together, the components of the unit perform a
principal function, i.e., to pump pressurized hydraulic fluid to a connected application. The power unit can be
used to power a variety of machines, e.g., scissor lifts, presses, vehicle hoists, and a myriad of hydraulically
operated machines used in manufacturing processes.
In accordance with Note 3 to Section XVI, the applicable subheading will be 8413.60.0030, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for Pumps for liquids, whether or not fitted
with a measuring device; liquid elevators; part thereof: Other rotary positive displacement pumps: Hydraulic
fluid power pumps: Gear type. The general rate of duty is free.
You inquire about subheading 9802.00.80, HTSUS, which provides a partial duty exemption for: articles
assembled abroad in whole or in part of fabricated components, the product of the United States, which (a)
were exported in condition ready for assembly without further fabrication, (b) have not lost their physical
identity in such articles by change in form, shape, or otherwise, and (c) have not been advanced in value or
improved in condition abroad except by being assembled and except by operations incidental to the assembly
process, such as cleaning, lubricating, and painting.
All three requirements of subheading 9802.00.80, HTSUS, must be satisfied before a component may receive
a duty allowance. An article entered under this tariff provision is subject to duty upon the full cost or value of
the imported assembled article, less the cost or value of the U.S. components assembled therein, upon
compliance with the documentary requirements of section 10.24, Customs Regulations (19 CFR 10.24).
In your letter, you state the steel reservoir, hydraulic hose, motor, bell housing, valve manifold, gear pump,
shaft couplings, coupling insert, gasket and aluminum handle are of U.S. origin and exported to Canada in a
condition that is ready for final assembly. The U.S. components are imported into Canada without further
fabrication. Upon compliance with the documentary requirements of 19 CFR 10.24, these U.S. origin
components meet all three requirements of subheading 9802.00.80, HTSUS and are entitled to the duty
exemption under subheading 9802.00.80, HTSUS.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At
the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to
subheading 8413.60.0030, HTSUS, listed above. Articles that are entered free of duty under the terms of
general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set
forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be
subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is entered
duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to
subheading 8413.60.0030.
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 Sandra Martinez at sandra.martinez@cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division