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NY K86103

May 25, 2004
CLA-2-84:RR:NC:MM:106 K86103


TARIFF NO.: 8431.49.9060

Ms. Lisa Scoggins
Komatsu America Corporation
108 N. Industrial Drive
Caller #2101
Ripley, TN 38063

RE: The tariff classification of a rain cap from Japan.

Dear Ms. Scoggins:

In your letter dated April 30, 2004, you requested a tariff classification ruling. You submitted a diagram with your request.

The article in question is a rain cap that is used on the exhaust pipe of a dozer, excavator, wheel loader and motor grader. The steel cap fits onto the top of an exhaust pipe to prevent rain from entering the exhaust pipe.

The applicable subheading for the rain cap will be 8431.49.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts suitable for use solely or principally with the machinery of headings 8425 to 8430. The rate of duty will be free.

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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