CLA-2-84:RR:NC:1:102 G87555

Ms. Pamela Porter
Honda Power Equipment Manufacturing
P.O. Box 37
Honda Drive (NC HWY 119)
Swepsonville, North Carolina 27359

RE: The tariff classification of lawn mower transmissions from France.

Dear Ms. Porter:

In your letter dated January 11, 2001 you requested a tariff classification ruling on behalf of Honda Power Equipment Manufacturing.

The items in question are described as lawn mower transmissions. Descriptive literature, technical drawings and a sample were submitted.

Based on the information submitted the subject transmissions include single speed transmissions with fixed gear ratios and 3-speed transmissions with multiple gear ratios for use in the manufacture of power mowers. The transmissions are comprised of an axle shaft, input shaft, driven gears and pinions. The 3-speed transmissions are designed so that anyone of the available gear ratios may be manually selected by means of a control cable.

The applicable subheading for the single speed transmissions will be 8483.40.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fixed ratio speed changer. The rate of duty will be 2.5 percent ad valorem.

The applicable subheading for the 3-speed transmissions will be 8483.40.5050,HTSUS, which provides for other multiple ratio speed changers each ratio of which is selected by manual manipulation. The rate of duty will be 2.5 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 ruling, contact National Import Specialist Kenneth T. Brock at 212-637-7026.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division