8479.90.95.50 - Of machinery for public works, building or the like
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 8479.90.95.50, encompasses parts specifically designed for machinery utilized in public works, building construction, and similar infrastructure development projects. It includes components for excavators, bulldozers, concrete mixers, road pavers, and other heavy machinery essential for large-scale construction and civil engineering. The classification hinges on the intended application of the machinery from which the part originates, focusing on its role in shaping and developing public infrastructure.
This category is distinguished from its siblings by its specific focus on construction and public works machinery. For example, sibling category 8479.90.95.60 covers parts for machinery involved in the manufacture of wood-based boards or in the treatment of wood and cork, a distinct industrial application. Similarly, 8479.90.95.65 is reserved for parts of metal treating machinery. Category 8479.90.95.96 serves as a residual category for parts of machines having individual functions, not specified elsewhere, which is broader and less specific in its intended application than the category under discussion.
As this is a leaf node, there are no further subcategories. Therefore, classification within 8479.90.95.50 requires a thorough determination that the part's design and function are inextricably linked to machinery employed in public works or building construction. This includes, but is not limited to, specialized gears, hydraulic components, structural elements, and control mechanisms that are integral to the operation of such heavy-duty equipment.