Of machinery of heading 8426, 8429 or 8430: — Buckets, shovels, grabs and grips
Part of: 8431 — Parts suitable for use solely or principally with the machinery of headings 8425 to 8430:
088524 · 1991-08-27 — Backhoe Excavators; Disassembled; Incomplete; Knocked Down
FACTS: The merchandise consists of six models of disassembled and incomplete Kobelco backhoe excavators (Models SK 120, SK 200, SK 220, MD 140, MD 200 and MD 240). The disassembled excavators are missing the link-buckets, arms, booms, arm and boom cylinders, lower frames and upper frames. The lower frames connect the two tracks and support the slewing ring. The upper frames consist of a center section and two side decks. The missing components comprise 20.99% to 23.19% of the total value of the complete excavators, depending on the model. ISSUE: Is the merchandise classified as excavators in…
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