CLA-2-84:RR:NC:1:103 C86881
Mr. J.A. Nault
Eddynet Sweepers Division
157 Rue Principale
Saint-Remi-de-Tingwick, J0A 1K0 Canada
RE: The tariff classification of sweeping machines from Canada
Dear Mr. Nault:
In your letter dated April 24, 1998 you requested a tariff
classification ruling.
You submitted literature depicting various types of rotary
hydraulic sweeping machines designed to sweep streets, parking
lots, driveways, bicycle paths, and similar paved areas. These
machines are of the type which can either be pushed or pulled by
a tractor or truck, and may be powered by a hydraulic motor, gas
engine, or diesel engine. According to your letter the gas
engine, hydraulic motor, and hydraulic pump which may be used in
these sweepers will be purchased in the United States, while all
other components such as the steel chassis and rotating brush
will be produced in Canada.
The applicable subheading for the sweeping machines will be
8479.10.0080, Harmonized Tariff Schedule of the United States
(HTS), which provides for machines and mechanical appliances
having individual functions, not specified or included elsewhere
(in chapter 84): machinery for public works, building or the
like: other. The rate of duty will be 0.7 percent ad valorem.
Assuming the gas engine, hydraulic motor, and hydraulic pump
are actually made in the United States, they may be eligible for
classification in subheading 9802.00.80, HTS, which provides 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.
Subheading 9802.00.80 calls for a duty upon the full value of the
imported article, less the cost or value of such products of the
United States.
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, contact National Import Specialist Alan
Horowitz at 212-466-5494.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division