The tariff classification of parts for rubber tire buffing machines from Australia

NY 875228 JULY 01, 1992 CLA-2-84:S:N:N1:105 875228 CATEGORY: Classification TARIFF NO.: 8477.90.0040 Mr. Ronald Vertrees Customs Clearing Service P.O. Box 39562 Denver, CO 80239 RE: The tariff classification of parts for rubber tire buffing machines from Australia Dear Mr. Vertrees: In your letter dated May 29, 1992 you requested a tariff classification ruling on behalf of Pincott Sales, Inc. Pincott plans to import rasp blades and spacers as replacement parts for buffing machines used in retreading rubber tires. The circular rasp blades remove worn rubber from the periphery of the tires by an abrasion process rather than by cutting or slicing. For this reason they are not considered machine knives for tariff purposes. The spacers separate rasp blades from each other, allowing air to cool the blades and providing clearance for the removed rubber. The applicable subheading for both the rasp blades and the spacers will be 8477.90.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of machinery for working rubber or plastics or for the manufacture of products from these materials, not specified elsewhere. The rate of duty will be 3.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport