The tariff classification of a kiln cart from Canada

NY 880828 December 4, 1992 CLA-2-86:S:N:N1:106-880828 CATEGORY: Classification TARIFF NO.: 8606.99.0000 Mr. Brian Johnson Border Brokerage Company P.O. Box B Blaine, WA 98230 RE: The tariff classification of a kiln cart from Canada Dear Mr. Johnson: In your letter dated November 23, 1992 on behalf of Salton Fabrication Ltd., Surrey, B.C., Canada, you requested a tariff classification ruling. Your request included a blue print of the cart and other illustrative material. In a telephone conversation with National Import Specialist Patrick Wholey, Mr. Ken Lombert of Salton described the kiln cart as a steel frame mounted on cast iron wheels which is used to transport lumber into and out of a wood drying kiln over 30 lb rail. The cart measures 8 feet, 6 inches in length, 4 feet, 5 inches in width and approximately 2 feet in height. Lumber is loaded onto the cart by forklift and the forklift pushes the loaded cart over a rails into the kiln where it remains with its load during the drying process. At the conclusion of this process the forklift pushes the cart out of the kiln. The cart has no other use than of transporting goods over rail. The applicable subheading for the kiln cart will be 8606.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other railway or tramway freight cars, not self-propelled. The duty rate will be 18 percent ad valorem. Goods classifiable under subheading 8606.99.0000, HTS, which have originated in the territory of Canada, will be entitled to a 10.8 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Alternatively, as a result of temporary legislation, these goods would be entitled to a free rate of duty under subheading 9905.86.10, HTS, if produced before July 1, 1991, or if entered after July 1, 1994, produced not less than three years before the date of importation. 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