The tariff classification of a cabin assembly from an unspecified country

N224319 July 24, 2012 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8431.20.0000 Donald S. Stein Greenberg Traurig, LLP 2101 L Street NW, Suite 1000 Washington, DC 20037-1593 RE: The tariff classification of a cabin assembly from an unspecified country Dear Mr. Stein, In your letter dated June 28, 2012, you requested a tariff classification on behalf of Mallaghan, Inc. of Louisville, Kentucky. The item being considered has been identified as the Mallaghan Cabin Assembly (Model # CT 6000). You state in your request that the cabin assembly (and the components) in its condition as imported will be attached to a truck chassis purchased in the United States to form an aircraft high loader catering vehicle. The steel scissor assembly to which the cabin is attached is used to raise and lower the cabin at the side of the aircraft through operation of the vehicle control and safety circuitry. The steel sub-frame is bolted onto the U.S. purchased truck chassis and allows Mallaghan to mount the scissor assembly and various control equipment to the truck chassis. The applicable classification subheading for the Mallaghan Cabin Assembly (Model # CT 6000) will be 8431.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the machinery of heading 8425 to 8430: of machinery of heading 8427.” 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 Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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 Matthew Sullivan at 646-733-3013. Sincerely, Thomas J. Russo Director National Commodity Specialist Division