CLA-2-73:RR:NC:1:115 B89050
Mr. Mark Wisniewski
Great Lake Customs Brokerage, Inc.
85 River Rock Drive/#202
Buffalo, New York 14207
RE: The tariff classification of the Eco-Track link system from Canada.
Dear Mr. Wisniewski:
In your letter dated July 24, 1997, you requested a tariff classification ruling, on behalf of Hultdins Inc., East Branford, Ontario. As explained to you in your telephone conversation with NIS Birnbaum, this letter reflects a correction to NY ruling B87998 dated August 19, 1997. The proper duty rate is indicated below.
The subject item is described as the Eco-Track link system. It will be used in the forestry industry to easily move logs along with better traction thereby creating less damage to the soil that surrounds the trees it leaves behind.
The applicable subheading for the Eco-Track link system will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 0.5% ad valorem.
As you have suggested, consideration was given to classifying this product under subheading 8436.99.0020, HTS, which provides for parts of forestry machinery. However, in order for a good to be classified in that provision it must meet the terms of the heading, which includes the term "parts". The part of forestry machinery without such machinery would not function. Therefore, it cannot be considered to be "parts" for the purpose of heading 8436. The Eco-Track link system is in the nature of an accessory inasmuch as it adds to the effectiveness of the forestry machinery while not being essential to its operation. Since heading 8436 does not provide for accessories, classification will be elsewhere.
The Eco-Track link system, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).
A copy of this 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 Melvyn Birnbaum at 212-466-5487.
Sincerely,
Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division