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NY K82767

February 10, 2004
CLA-2-84:RR:NC:MM:106 K82767


TARIFF NO.: 8430.49.8050

Mr. Craig Riley
No Dig Equipment
15 Wildfire Road
Maddington WA 6109
PO Box 2, Maddington WA 6989

RE: The tariff classification of micro-tunneling equipment from Australia.

Dear Mr. Riley:

In your letter dated January 23, 2004, you requested a tariff classification ruling. You submitted a brochure with your request.

The merchandise in question is micro-tunneling equipment, used to install pipe horizontally beneath the soil. The pipe is generally used for sewerage and drainage reticulation applications. Micro-tunnelers typically consist of a motor powered hydraulic power pack, drill rig, augers and casings, and drill rods. In operation, once a shaft has been created at both the start and end of the planned installation line, the micro-tunneller is lowered into position. A pilot pipe is then driven underground towards the target shaft. A cutter head, screw conveyor and the pipe to be installed are then attached and jacked behind the “pilot” hole. The cutter head bores through the soil as new segments of the pipe are attached and driven forward. Once the pipe has reached the target shaft, the auger and casing inside the pipe is extracted, completing the pipeline. You indicate a variety of pipe materials can be installed, including concrete, steel and PVC piping.

The applicable subheading for the micro-tunneling equipment will be 8430.49.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for other boring or sinking machinery: other: other: other. The rate of duty will be free.

We do not have enough information to respond to your ruling request for the PVC pipes. However, for informational purposes only, if the PVC pipes are rigid, then 3917.23.0000, HTS, would apply. If the PVC pipes are flexible, then 3917.32.0010, HTS, would apply. In both cases the rate of duty would be 3.1 percent ad valorem.

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 Patrick J. Wholey at 646-733-3013.


Robert B. Swierupski

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