CLA-2-87:RR:NC:MM:101 H87913
Ms. Karin Bogue
Komatsu America International Company
Parts Division
108 N. Industrial Drive
Caller #2101
Ripley, Tennessee 38063
RE: The tariff classification of five Spacers from Japan
Dear Ms. Bogue:
In your letter dated January 22, 2002 you requested a tariff classification ruling.
You submitted samples for parts 569-52-11130 and 568-74-11421 and technical drawings for five metal spacers. You state that these spacers are designed specifically for use in Komatsu construction machinery. The parts are not sourced from a “generic” catalog – they are uniquely designed for the machinery. You state that while the parts are specifically designed to use in a specific machine, it is possible that some spacers could be used in different applications. Two of the five spacers have dual applications within the same machine or truck.
Part 568-74-11421 is a flat carbon steel spacer used as spacing between an unthreaded pin and the metal body of a dump truck.
Part 569-52-11130 is a flat carbon steel spacer with beveled edges used as spacing between an unthreaded pin and linkage in the frame of a dump truck. The spacer is also used as spacing between an unthreaded pin and the front suspension in a dump truck.
Part 6112-21-6960 is a tube-like carbon steel spacer used as spacing between a bolt and the exhaust manifold of the engine and turbocharger for a machine. You state that your machines consist primarily of crawler dozers and hydraulic excavators.
Part 209-27-71410 is a carbon steel circular band spacer used in the final drive of a machine. You state that your machines consist primarily of crawler dozers and hydraulic excavators.
Part 562-13-11770 is a flat carbon steel spacer used in both the torque converter of a machine and the turbine/input shaft of the dump truck. You state that your machines consist primarily of crawler dozers and hydraulic excavators.
You suggest that the correct classification for Spacer, Part 568-74-11421 could be classified under HTS 8708.99.8080, which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. We disagree with your proposed classification.
The applicable subheading for the Spacer, Part 568-74-11421 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.
The applicable subheading for the Spacer, Part 569-52-11130 will be 8708.99.8080, 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: Other: Other: Other: Other…Other. The rate of duty will be 2.5% ad valorem.
The applicable subheading for the Spacer, Part 562-13-11770 will be 8708.99.8080, 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: Other: Other: Other: Other…Other. The rate of duty will be 2.5% ad valorem.
You suggest that the correct classification for the Spacer, Part 209-27-71410 could be HTS 8483.90, which provides for Transmission shafts and cranks;… gears and gearing;…gear boxes and other speed changers,…; parts thereof: Parts of gearing, gear boxes and other speed changers. We disagree with your proposed classification.
The applicable subheading for the Spacer, Part 209-27-71410 will be 8431.49.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8426, 8429 or 8430: Other: Other… Other: Other: Other. The rate of duty will be Free.
The applicable subheading for the Spacer, Part 6112-21-6960 will be 8431.49.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8426, 8429 or 8430: Other: Other… Other: Other: Other. 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 Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division