The tariff classification of a kit used to change the operating controls of a backhoe loader from Italy

NY G84366 December 4, 2000 CLA-2-84:RR:NC:MM:106 G84366 CATEGORY: Classification TARIFF NO.: 8431.49.9040 Ms. Phyllis Richmond Komatsu America International Company 108 N. Industrial Drive Ripley, TN 38063 RE: The tariff classification of a kit used to change the operating controls of a backhoe loader from Italy Dear Ms. Richmond: In your letter dated November 15, 2000 you requested a tariff classification ruling. You submitted a sample of the kit with your request. The merchandise in question consists of several hardware articles packaged in a cardboard box and taken together constitute a kit to change the operating controls of the hydraulic movements of the bucket and blade on a backhoe loader. The articles, in their imported condition, have the essential character of a part of a backhoe loader. The applicable subheading for the kit to change the operating controls of a backhoe loader will be 8431.49.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of backhoes. 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 Patrick J. Wholey at 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division