The tariff classification of a rail follower assembly

N158918 April 20, 2011 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.85 Mr. Steven R. Keller Cascade Corporation 2201 NE 201st Avenue Fairview, OR 97024 RE: The tariff classification of a rail follower assembly Dear Mr. Keller: In your letter dated April 5, 2011, you requested a tariff classification ruling. Engineering/drawing specifications, photographs and descriptive literature for the subject assembly were submitted for our review. The merchandise is identified in your letter as a rail follower assembly, PN 6153306. You indicated that the assembly under consideration contains mounting hardware, hard steel rollers and carbon steel plates. The rail follower assembly does not have any mechanical components. The subject assembly will be manufactured in the United States and may be exported. You stated in your letter that the assembly "is welded onto the bottom of a lift truck, and is used to help guide the lift truck in a straight line down a piece of rail on the floor of a warehouse. That is its only function. Keeping the lift truck moving in a straight direction is crucial because the attachment on the truck will be picking up products on pallets such as pop, juices, etc.” You suggested classification for the subject assemblies under heading 8431, Harmonized Tariff Schedule of the United States (HTSUS). You indicated that the complete attachments have previously been classified under heading 8428, HTSUS. The National Import Specialist that handles headings 8431 and 8428, HTSUS, has stated that the attachment in question “is not necessary for the operation of the lift truck, not a part (8431, HTSUS), and does not lift or handle, not 8428, HTSUS.” Therefore, the rail follower assembly is classified in heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the rail follower assembly (PN 6153306) will be 7326.90.85, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other…other. 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division