The tariff classification of a radiator shroud for a backhoe excavator from Japan

NY J87356 July 30, 2003 CLA-2-84:RR:NC:MM:106 J87356 CATEGORY: Classification TARIFF NO.: 8431.49.9040 Mr. Mitchell Neriah Customs Consulting Services 415 S. Prospect Avenue Redondo Beach, CA90277 RE: The tariff classification of a radiator shroud for a backhoe excavator from Japan Dear Mr. Neriah: In your letter dated Jul 7, 2003, on behalf of CoPAR, Inc. you requested a tariff classification ruling. You included drawings and photographs with your request. The subject article is a plastic radiator shroud which will be used in an assembly process in the United States to build a complete radiator assembly. The finished radiator will be installed in a backhoe excavator. You state that the completed radiator, of which the shroud is a part, is specifically designed for a particular backhoe excavator and cannot be used with any other type machine or vehicle. We also note your discussion on the classification of the shroud and agree with your conclusion that it is a part of an excavator and properly provided for in heading 8431 of the Harmonized Tariff Schedule of the United States (HTS). The applicable subheading for the radiator shroud will be 8431.49.9040, HTS, which provides for parts of backhoes, other. 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 Wholey at 646-733- 3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division