CLA-2-87:RR:NC:MM:101 F83335
Mr. Jack Alsup
Alsup & Alsup, Inc.
P.O. Box 1251
Del Rio, Texas 78841
RE: The tariff classification of cement mixer accessories: Steel Ladder, Rear Pedestal, Gear Box, Front Pedestal, Fenders, Charge Hopper, Discharge Hopper, Extension Chute, Flip Chute, and Main Chute from Mexico
Dear Mr. Alsup:
In your letter dated February 14, 2000 you requested a tariff classification ruling.
You submitted photographs of various cement mixer accessories. You state that all parts are made of iron or steel and all will be attached to cement mixers after importation into the United States. The parts are a Steel Ladder, Rear Pedestal, Gear Box, Front Pedestal, Fenders, Charge Hopper, Discharge Hopper, Extension Chute, Flip Chute, and Main Chute.
The Steel Ladder and Rear Pedestal will be imported separately at times. Also both will be imported attached to each other.
The Gear Box mounts on the front of the mixer barrel. The Front Pedestal supports the Gear Box. They may be imported assembled together or separately.
The Fenders cover the rear wheels of the cement mixer.
The Charge Hopper, Discharge Hopper, Extension Chute, Flip Chute, and Main Chute load, discharge, and direct cement from the mixer barrel.
The applicable subheading for the Steel Ladder will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for Base metal mountings, fittings, and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, …or the
like; …; and base metal parts thereof: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or zinc: Other. The rate of duty will be 2% ad valorem.
The applicable subheading for the Gear Box will be 8483.40.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings; housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters, …; and parts thereof: Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements entered separately; ball or roller screws; gear boxes and other speed changers, including torque converters: Gear boxes and other speed changers: Fixed ratio speed changers, multiple and variable ratio speed changers each ratio of which is selected by manual manipulation: Other...Other. The rate of duty will be 2.5% ad valorem.
The applicable subheading for the Rear Pedestal, Front Pedestal, Fenders, Charge Hopper, Discharge Hopper, Extension Chute, Flip Chute, and Main Chute will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other…Other. The rate of duty will be 2.5% ad valorem.
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 Robert DeSoucey at 212-637-7035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division