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NY L81370




January 5, 2005

CLA-2-87:RR:NC:MM:101 L81370

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.8080, 8412.90.9015

Ms. Shannon E. Fura
Sandler, Travis & Rosenberg, P.A.
225 W. Washington Street
Suite 1550
Chicago, Illinois 60606

RE: The tariff classification of Tubes and Pipes from Sweden

Dear Ms. Fura:

In your letter dated November 30, 2004 you requested a tariff classification ruling on behalf of your client Volvo Construction Equipment North America, Inc. (“VCENA”).

You submitted technical drawings of various tubes and pipes which are designed for use in a specific application on VCENA wheel loaders.

You state that these parts are identified by VCENA as Part Numbers VOE11056294, VOE11062916, VOE11121809, VOE4942266, and VOE11030590 which are designed for and function on VCENA articulated hauler construction vehicles and VCENA wheel loader construction machines. You state that all of the above tubes/pipes are bent, chamfered and manufactured with specially designed flange fittings, which renders their use in more generic pipe applications prohibitive. Your description of each of the parts is as follows:

Part VOE11056294: is an aluminum-coated steel pipe which is designed for the exhaust system of a VCENA articulated hauler. The pipe is cold-rolled steel which is manufactured with an inner diameter of 110mm and an outside diameter of 114mm. The pipe is designed for specific heat resistance for its application in the exhaust system of the articulated hauler.

Part VOE11062916: is a steel pipe which is designed for use in the engine radiator/cooling system of the VCENA articulated hauler. The pipe is bent, angled and manufactured with fittings on either end for its application in the radiator/cooling system. The pipe has an inner diameter of 55.5mm and an outer diameter of 57mm.

Part VOE11121809: is a structural steel pipe designed for the radiator system of the VCENA articulated hauler. The pipe is bent several times during the manufacturing process and designed with a cross sectional hole at one end of the pipe. The pipe is chamfered and beveled for fittings at either end and contains an inner diameter of 8.5mm and an outer diameter of 10mm.

Part VOE4942266: is a cold-drawn precision steel tube for the hydraulic system of the VCENA articulated hauler. Specifically, the pipe is designed with fittings at either end of the pipe and manufactured with an inner diameter of 27mm and an outer diameter of 30mm.

Part VOE11030590: is a low pressure return/suction pipe for use in the hydraulic system of the VCENA wheel loader. The pipe is cold-worked steel of seamless construction which is bent in more than one place and chamfered at either end and manufactured with an inner diameter of 24mm and an outer diameter of 26mm.

The applicable subheading for Parts VOE11056294, VOE11062916, VOE11121809 will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: OtherOther. The rate of duty will be 2.5% ad valorem.

For Part VOE4942266 you suggest that the correct HTS number should be 8708.99.8080 ; and for Part VOE11030590 you suggest that the correct HTS number should be 8431.49.9040. We disagree with your proposed classifications because these parts are more specifically provided for as parts of other hydraulic power engines and motors.

The applicable subheading for Parts VOE4942266 and VOE11030590 will be 8412.90.9015, Harmonized Tariff Schedule of the United States (HTS), which provides for Other engines and motors, and parts thereof: Parts: OtherOf hydraulic power engines and motors: Other. 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 first three parts of the ruling, contact National Import Specialist Robert DeSoucey at 646-733-3008. If you have questions regarding the last two parts of the ruling, contact National Import Specialist Kenneth Brock at 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,

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