The tariff classification of an agricultural machine hub assembly from Italy or Korea.

N032496 July 18, 2008 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8432.90.0015 Mr. Joseph Hoffacker Barthco International, Inc. 5101 S. Broad St. Philadelphia, PA 19112 RE: The tariff classification of an agricultural machine hub assembly from Italy or Korea. Dear Mr. Hoffacker: In your letter dated July 1, 2008 on behalf of SKF USA, Inc., you requested a tariff classification ruling. You included descriptive literature and diagrams with your request. The merchandise at issue is referred to as an SKF Agri Hub, part number BAA-0001. The hub is a sealed assembly consisting primarily of a shaft, bearings and zinc plated, steel disc that is tapped for the attachment of circular tools that are designed to cultivate or till soil in preparation for seeding. The hub is specifically designed and marketed for installation on disc harrows, cultivators, rippers and moldboard ploughs, all of which are used in farming and agriculture. The applicable subheading for the SKF Agri Hub will be 8432.90.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for agricultural,…machinery for soil preparation or cultivation;…parts thereof: parts, of harrows, scarifiers, cultivators, weeders and hoes. The general rate of duty will be free.  Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mark Palasek at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division