8431.10.00 - Of machinery of heading 8425

This HTS category, 8431.10.00, specifically covers parts and accessories that are designed for use solely or principally with the machinery classified under heading 8425. Heading 8425 encompasses lifting and handling machinery, such as cranes, hoists, winches, and pulleys, as well as machines for the construction and maintenance of roads or similar engineering works. Therefore, this subheading is for components like gears, shafts, frames, or control mechanisms that are integral to the functioning of these specific types of lifting and earth-moving equipment.

To distinguish this category from its siblings, it is crucial to note the specific heading of origin. For instance, 8431.20.00.00 pertains to parts of machinery from heading 8427 (self-propelled, other than those of heading 8701 to 8705), while other subcategories within 8431 cover parts for machinery of headings 8426, 8428, 8429, or 8430. The key differentiator for 8431.10.00 is its exclusive linkage to the machinery described in heading 8425.

This subheading is further divided into two subcategories to provide more granular classification. Subheading 8431.10.00.10 applies to parts specifically manufactured for machinery falling under subheadings 8425.11 (pulley tackle and hoists, other than skip hoists) or 8425.19 (other pulley tackle and hoists). The residual category, 8431.10.00.90, serves as a catch-all for all other parts and accessories intended for machinery of heading 8425 that do not fall into the more specific 8425.11 or 8425.19 subheadings.