The tariff classification of a transfer conveyor from Canada

N355218 November 10, 2025 CLA-2-84:OT:RR:NC:N1:103 CATEGORY: Classification TARIFF NO.: 8428.39.0000; 9903.81.91; 9903.01.26 Jay Rogers Nelson Mullins Riley & Scarborough 2 W. Washington Street, Suite 400 Greenville, SC 29601 RE: The tariff classification of a transfer conveyor from Canada Dear Mr. Rogers: In your letter dated October 24, 2025, you requested a tariff classification ruling on behalf of your client, Engineered Lifting Systems and Equipment, Inc. d/b/a Gorbel Canada. The merchandise under consideration is referred to as a Transfer Kit and is described as a self-contained transition module that sits between a Gorbel De-Stuff-it unloading machine (a portable and ergonomic conveyor) and a downstream conveyor. It bridges any gaps in height or geometry between the two machines, allowing the De-Stuff-it machine to work with a wide range of conveyor systems. The module has three sections: a powered roller assembly at the tail of the unit, a continuous belt driven by a drum roller in the center, and a second powered roller assembly at the head of the unit. The three sections work together to transfer goods in a controlled manner. These assemblies are mounted on a steel frame containing electrical components such as sensors, safety limit switches, and an electrical control system with operator pushbuttons, indicators, and emergency-stop controls. Neither the unloading machine nor the downstream conveyor need the Transfer Kit module to function. Its use is entirely optional. In your submission, you suggest that the transfer module is classifiable in heading 8479, Harmonized Tariff 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.” We disagree. The subject module functions as a type of transfer conveyor, a machine that is provided for in heading 8428, HTSUS. As such, it is precluded from heading 8479, HTSUS. The applicable subheading for the Transfer Kit will be 8428.39.0000, HTSUS, which provides for “Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics): Other continuous-action elevators and conveyors, for goods or materials: Other.” The general rate of duty will be free. On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or steel products. Additional duties for derivative iron or steel products of 50 percent are reflected in Chapter 99, headings 9903.81.89, 9903.81.90, and 9903.81.91. Products provided by heading 9903.81.91, as well as products of Chapter 73 provided by 9903.81.89 and 9903.81.90, will be subject to a duty of 50 percent upon the value of the steel content. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.81.91, in addition to subheading 8428.39.0000, HTSUS. Derivative iron or steel products processed in another country from steel articles melted and poured in the United States, provided for in heading 9903.81.92, are not subject to the additional ad valorem duties. Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13, 9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 35 percent ad valorem rate of duty. For products covered by heading 9903.81.91 this additional duty applies to the non-steel content of the merchandise. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.10, in addition to subheading 8428.39.0000, HTSUS, listed above. Articles that are entered free of duty under the terms of general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is entered duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to subheading 8428.39.0000, HTSUS. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Canada are not subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.26, in addition to subheading 8428.39.0000, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that 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 Paul Huang at paul.huang@cbp.dhs.gov. Sincerely, (for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division