The tariff classification of pulverizer excavator attachments from South Korea

N347164 April 2, 2025 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NOS.: 8479.89.9599; 9903.85.08 Andy Lee D and A Customs Services, Inc. 152 W Walnut St., Suite 260 Gardena, CA 90248 RE: The tariff classification of pulverizer excavator attachments from South Korea Dear Mr. Lee: In your letter dated March 27, 2025, on behalf of your client, Daemo America, Inc., you requested a tariff classification ruling. The products at issue are fixed (model nos. DFP300 and DFP400) and rotating (model nos. DRP235 and DRP335) pulverizers that are designed to be attached to the arm of an excavator. The pulverizers are powered by the excavator’s hydraulics and operated by the pulverizers’ swing motors, valves, and cylinders. They are comprised of one fixed and one moveable jaw and include bolt-on, replaceable teeth and replaceable cutting blades. The pulverizers are intended for use only in demolition projects to crush and break down concrete and cut rebar and wires within the concrete. The machines can also pick up material and equipment at the demolition site. The applicable subheading for the pulverizers, model nos. DFP300, DFP400, DRP235, and DR335, will be 8479.89.9599, Harmonized Tarif Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other. The general rate of duty will be 2.5 percent ad valorem. On March 12, 2025, Presidential proclamation 10895 imposed additional tariffs on certain derivative aluminum products. Additional duties for derivative aluminum products of 25 percent are reflected in Chapter 99, headings 9903.85.04 and 9903.85.07. Products provided by heading 9903.85.08 will be subject to a duty of 25 percent upon the value of the aluminum content. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.85.08, in addition to subheading 8479.89.9599, HTSUS. Derivative aluminum articles processed in another country from aluminum articles that were smelted and cast in the United States, provided for in heading 9903.85.09, are not subject to the additional ad valorem duties. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at arthur.purcell@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division