When the equipment parts have downhole applications, they are to be classified as a boring or sinking machinery (8431.43…) only if these parts are directly related (emphasis added) to the function / facilitation of boring or sinking. Otherwise, they are to be classified as downhole equipment under 8479.89.
- N076953 (Machinery for fishing, coring, washover… is 8479.89, machinery for facilitation of drilling is 8431.43);
- N072426 (Machinery used in production phase, post drilling phase, extraction phase is not “boring or sinking machinery” under 8431.43, but rather downholle machinery under 8479.89);
- N084298 (casing hangers / bracket supports designed to fit on a wellhead in order to suspend the weight of casing strings in the well, although used in wells, are associated with well boring or sinking but rather well casing – 8479.89 therefore applies);
- N018132 (Liner hangers used during the drilling process to join casing to liner are not pars of drilling machinery but are components of well completion process, thus 8479.89 applies);
- I888206 (Crossover subs are part of the drilling process, thus classified as a part of the drilling machinery under 8431.43)
