The tariff classification of a track group assembly for an agricultural combine from Germany

NY H86011 December 18, 2001 CLA-2-84:RR:NC:MM:106 H86011 CATEGORY: Classification TARIFF NO.: 8433.90.5040 Mr. Richard M. Belanger Powell, Goldstein, Frazier & Murphy LLP 1001 Pennsylvania Avenue, NW Washington, D. C. 20004 RE: The tariff classification of a track group assembly for an agricultural combine from Germany Dear Mr. Belanger: In your letter dated September 6,2001 on behalf of your client, Caterpillar Inc., you requested a tariff classification ruling. The subject of this ruling is a track group assembly used in agricultural combine harvester-threshers built by Caterpillar. This assembly acts as the structure for the mobile track system undercarriage. It transfers the weight of the combine to the track system through idler wheels, drive wheels and mid-wheels that attach to the track group assembly. This assembly also allows the track system belt to be tensioned by a hydraulic cylinder that acts on a swing link that supports the idler wheel. Lastly, the track group assembly acts as a suspension by rotating about the combine’s axle shaft. The applicable subheading for the track group assembly will be 8433.90.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts harvesting and threshing machines. 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 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division