The tariff classification of a utility blade for lawn and garden tractors from Canada

NY I87778 October 31, 2002 CLA-2-84:RR:NC:MM:106 I87778 CATEGORY: Classification TARIFF NO.: 8431.42.0000 Mr. Douglas McKenny Norman G. Jensen, Inc. P.O. Box 1439 395 Caswell Avenue Derby Line, VT 05830 RE: The tariff classification of a utility blade for lawn and garden tractors from Canada Dear Mr. McKenny: In your letter dated October 18, 2002, on behalf of Bercomac Limitee of St. Methode, Quebec, Canada you requested a tariff classification ruling. You included descriptive literature with your request. The merchandise in question is a dozer blade made from 11 gauge steel and is 14 inches in height and comes in 48 or 54-inch lengths. The blade is capable of quick hitch mounting, has adjustable and replaceable skid shoes and a reversible cutting edge. In a conversation with National Import Specialist (NIS) Patrick Wholey of my staff, Ms. Sylvie Vachon of Bercomac stated that the blade is not machinery but merely a blade for mounting on to machinery. Blades of this class or kind are principally used on bulldozers and angledozers. The applicable subheading for the Bercomac utility blade will be 8431.42.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bulldozer or angeldozer blades of machinery of heading … 8429 or 8430. 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 NIS Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division