The tariff classification of a fluid coupling for use on tractors from Ireland.

NY I83334 July 2, 2002 CLA-2-84:RR:NC:1:102 I83334 CATEGORY: Classification TARIFF NO.: 8412.90.9015 Ms. Shelley Vybiral Snap-tite, Inc. 2930 W 22nd Street Erie, PA 16506 RE: The tariff classification of a fluid coupling for use on tractors from Ireland. Dear Ms. Vybiral: In your letter dated May 29, 2002 you requested a tariff classification ruling on behalf of Snap-tite. The article in question is identified as a steel coupling, part number 6800-2A. The coupling is used to form a fluid connection to the hydraulic power system found on tractors. The coupling is designed for installation onto a valve-controlled manifold located on the tractor and allows accessory equipment to be hydraulically powered by the tractor’s hydraulic system. Descriptive literature and a sample were submitted. The applicable subheading for the hydraulic coupling will be 8412.90.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of hydraulic systems as parts of other hydraulic power engines and motors. The rate of duty is 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division