The tariff classification of a "ProCommander" from Canada

NY J85305 June 30, 2003 CLA-2-85:RR:NC:1:112 J85305 CATEGORY: Classification TARIFF NO.: 8537.10.9060 Mr. Robert Ouellet Livingston International Consulting Group 6700, ch. De la Cote-de-Liesse Saint-Laurent QC Canada H4T 1E3 RE: The tariff classification of a “ProCommander” from Canada Dear Mr. Ouellet: In your letter dated May 8, 2003, on behalf of Denharco, Inc. you requested a tariff classification ruling. As indicated by the submitted descriptive literature, the “ProCommander” is a machine control system that automatically directs the hydraulic functions of tree delimbing machinery. It can be programmed to perform a full range of functions, including the monitoring of the cutting functions and various other working parameters. The applicable subheading for the “ProCommander” will be 8537.10.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for other boards, panels, …and other bases, …, for electric control or the distribution of electricity, …: For a voltage not exceeding 1,000 V. The rate of duty will be 2.7 percent ad valorem. You express the opinion that the “ProCommander” is classifiable under subheading 8436.99.0020, HTS, which provides for parts of forestry machinery. Since it is more specifically provided for as a control apparatus in subheading 8537.10.9060, HTS, it is precluded from classification as a part. 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 David Curran at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division