The tariff classification of various pins for Komatsu wheel loaders from Japan

NY K84310 April 1, 2004 CLA-2-84:RR:NC:MM:106 K84310 CATEGORY: Classification TARIFF NO.: 8431.49.9060; 7318.29.0000 Ms. Phyllis Richmond Komatsu America Corporation 108 N. Industrial Drive Ripley, TN 38063 RE: The tariff classification of various pins for Komatsu wheel loaders from Japan Dear Ms. Richmond: In your letter dated March 15, 2004 you requested a tariff classification ruling. You submitted drawings and diagrams with your request. There are three pins which are the subject of your request. All are non-threaded, of steel and for use in Komatsu wheel loaders. Part number 42C-70-11213 serves as a mounting pin for the lift arm and bellcrank of the loader. Part number 363-46-21150 is used in the front frame of the loader. Part number 235-70-15340 is used in the “circle reverse gear” of the loader. In a conversation you had with National Import Specialist (NIS) Kathy Campanelli of this office, you stated that this part is also referred to as a bowel pin and functions in a gear case to hold a base plate in place. NIS Campanelli explained to you that this pin is a fastener of heading 7318, Harmonized Tariff Schedule of the United States (HTS), and is not classified in heading 8483, as you conjectured. The applicable subheading for the part numbers 42C-70-11213 and 363-46-21150 will be 8431.49.9060, HTS, which provides for other parts suitable for use solely or principally with the machinery of headings 8425 to 8430, other, other, other, other. The rate of duty will be free. The applicable subheading for part number 235-70-15340 will be 7318.29.0000, HTS, which provides for other non-threaded articles. The rate of duty will be 2.8 percent ad valorem. 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 Patrick Wholey at 646-733- 3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division