CLA-2-98:RR:NC:SP:233 G88837
Mr. Tom Martin
Deringer Logistics Consulting Group
6930 Metroplex Drive
Romulus, MI 48174
RE: The tariff classification of temporarily exported and re-imported used machine parts from Canada.
Dear Mr. Martin:
In your letter dated March 6, 2001, on behalf of Metso Drives Inc., you requested a ruling on tariff classification.
Metso is an engineering company which manufactures specialized machine parts to its clients’ specifications. The machine parts it makes, for the purposes of this ruling, are gears, pinions, shafts, shaft keys, bushings and anchor rods. When one of Metso’s clients in the United States needs a gear to be made to their specifications, Metso will send personnel from its Greenville, South Carolina facility to the client’s site in the U.S. and remove the gear from the machine of which it is a part. At that point, Metso’s personnel transport and export the gear to Metso’s main facility at its North American headquarters in Cambridge, Ontario. Upon importation into Canada, Metso in Canada is the importer of record for Canadian Customs purposes. After receiving the gear, Metso in turn makes a new duplicate gear from the worn gear through reverse engineering. The worn gear, as well as the pinions, shafts, shaft keys, bushings and anchor rods which Metso imports temporarily into Canada to manufacture this new gear is then returned to Metso in South Carolina.
The applicable subheading for the worn gears, pinions, shafts, shaft keys, bushings and anchor rods will be 9801.00.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for professional books, implements, instruments, and tools of trade, occupation, or employment, when returned to the United States after having been exported for use temporarily abroad, if imported by or for the account of the person who exported such items. The rate of duty will be free.
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 Lawrence Mushinske at 212-637-7061.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division