The tariff classification of a wheel assembly kit for a grain transfer machine.

N089916 January 25, 2010 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8431.39.0010 Mr. Marc Labossiere Westfield Industries Box 39 74 Highway 205 East Rosenort, MB R0G-1W0 Canada RE: The tariff classification of a wheel assembly kit for a grain transfer machine. Dear Mr. Labossiere: In your letter dated January 5, 2010 you requested a tariff classification ruling. Information and a diagram were included with your request. The item is the H08-4 wheel kit which is designed specifically for installation on Westfield transfer augers. Transfer augers are designed to handle the movement of such products as harvested grains, usually from one machine to another conveyance by the means of an Archimedean screw. The wheel assembly kit includes the following items. An axle, several braces and brackets, a wheel with bearings, a tire, a ¾” bearing, bolts, locknuts, cotter pins and a hard wheel assembly. The components are said to originate in the US, Canada and China. You state that the pneumatic wheel assembly is a United States product. You have requested information as to the applicability of NAFTA to this kit. Per Subpart I [Advance Ruling Procedures], Section 181.92(5)(i) [Definitions and general NAFTA advance ruling practice.], this Office has no authority to issue rulings on goods exported from the U.S. to other NAFTA countries (Canada or Mexico). A list of addresses from which advance rulings for exports into Canada or Mexico can be requested is located at the U.S. Customs and Border Protection website at www.cbp.gov (click on Trade, Trade Programs, International Agreements, International Free Trade Agreements, North American Free Trade Agreement, Advance Rulings). The applicable subheading for the wheel assembly kit for a grain transfer machine will be 8431.39.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts suitable for use solely or principally with the machinery of headings 8425 to 8430: of machinery of heading 8428: other, of elevators and conveyors. The 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