CLA-2 CO:R:C:M 954851 KCC
John P. Donohue, Esq.
Donohue and Donohue
232 South Fourth Street
Philadelphia, PA 19106
RE: PTO Drive Shafts; other transmission shafts; 8483.60.40;
clutches and universal joints; HRL 089267; HRL 089375; NY
868622; EN 84.83
Dear Mr. Donohue:
This is in regards to your letter dated July 15, 1993, on
behalf of Bondioli and Pavesi Inc., concerning the tariff
classification of Power Take Off ("PTO") Drive Shafts under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The PTO Drive Shafts ("drive shafts") were the subject of
Headquarters Ruling Letter (HRL) 089267 dated August 9, 1991, in
which they were described as articles that mechanically transmit
power from the PTO shaft of a tractor to an agricultural
implement. The drive shafts consist of two universal connecting
member(s) and fastening means for transmitting rotational power
from the tractor PTO to the implement input connection. In HRL
089267, we held that the drive shafts were classified under
subheading 8483.10.50, HTSUS, as other transmission shafts rather
than under subheading 8433.90.50, HTSUS, as parts of harvesting
or threshing machinery.
Since the issuance of HRL 089267, you state that Customs has
issued two other rulings which conflict with the classification
of the drive shafts as other transmission shafts. These rulings
are HRL 089375 dated September 11, 1991, which classified a PTO
assembly under subheading 8483.60.40, HTSUS, as a clutch, and New
York (NY) 868622 dated December 6, 1991, which classified a
Spidex shaft coupling under subheading 8483.60.80, HTSUS, as
other clutches and shaft couplings. Based on HRL 089375 and NY
868622, you contend that the drive shafts at issue should be
classified as clutches and universal joints under subheading
8483.60.40, HTSUS. Additionally, you contend that with
classification under subheading 8483.60.40, HTSUS, the drive
shafts are also classifiable under subheading 9817.00.50 or
9817.00.60, HTSUS, as machinery, equipment and implements to be
used for agricultural or horticultural purposes.
The competing subheadings are:
8483 Transmission shafts (including camshafts and
crankshafts) and cranks; bearing housings, housed
bearings and plain shaft bearings; gears and gearing;
ball screws; gear boxes and other speed changers,
including torque converters; flywheels and pulleys,
including pulley blocks; clutches and shaft couplings
(including universal joints); parts thereof...
8483.10.50 Transmission shafts (including camshafts and
crankshafts) and cranks...Other transmission
shafts and cranks.
8483.60.40 Clutches and shaft couplings (including universal
joints)...Clutches and universal joints.
You state that the drive shaft consists of three elements:
1) the implement side component - a universal joint
(Cardan joint) and fastening means with or without a
torque limiting device which is affixed to the farm
implement;
2) the connecting members - two interconnecting
telescoping tubes; and
3) the tractor side component - a second universal joint
(Cardan joint) and fastening means for attaching to the
tractor PTO.
You state that the purpose of the drive shaft is to couple the
implement to the tractor and accommodate for varying angles and
lengths as the machine maneuvers through the field.
ISSUE:
Are the drive shafts classified as other transmission shafts
under subheading 8483.10.50, HTSUS, or as clutches and universal
joints under subheading 8483.60.40, HTSUS?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUS, states, in part, that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes...."
In understanding the language of the headings of the HTSUS,
the Harmonized Commodity Description and Coding System (HCDCS)
Explanatory Notes (ENs) may be utilized. The ENs, although not
dispositive, are to be used to determine the proper
interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (Aug. 23,
1989). EN 84.83 (pgs. 1325-1328) lists the types of articles
included within the provisions transmissions, and clutches and
universal joints. EN 84.83 states that transmission shafts
"...usually transmit a rotary motive power. They include:
1. Main shafts or driving shafts driven directly by the
motor.
2. Counter shafts, for coupling to the main shaft by belts
and pulleys or by cogs, etc.; they are used to take the
drive from the main shaft to a number of machines, or
to different parts of a machine.
3. Articulated shafts, consisting of two or more shafts
connected by ball and socket joints, etc.
4. Flexible shafts which transmit the motion of a driving
unit to, e.g., hand tools, measuring instruments
(revolution counters, speedometers, etc.)
5. Cranks and crank shafts. These may be either made in
one piece or assembled from several parts. They
receive a reciprocating motion (e.g., from a piston
engine) and convert it into rotary movement, or vice
versa.
6. Cam shafts and eccentric shafts."
EN 84.83 states that clutches "...are used to connect or
disconnect the drive at will. They include:
Friction clutches in which rotating discs, rings, cones,
etc. with friction surfaces, can be engaged or disengaged;
dog (or claw) clutches in which the opposing members have
projections and corresponding slots; automatic centrifugal
clutches which engage or disengage according to the speed of
rotation; compressed air clutches; hydraulic clutches; etc."
EN 84.83 states that shaft couplings including universal joints
"...include sleeve couplings, flange couplings, flexible
couplings, hydraulic couplings, etc., and universal couplings
(such as Cardan joints and Oldham couplings)."
First, we must examine what the drive shaft is and how it
functions. An examination of the literature submitted shows that
the drive shaft is a solid steel shaft with two flexible
connections on either end. The purpose of the flexible
connections or "universal joints"/"Cardan joints" is to allow the
shaft to rotate while twisted at different angles. The entire
function of the complete drive shaft, normally found on
agricultural tractors, is to allow the owner to use the power of
the tractor's engine to drive external devices, such as pumps,
sprayers, generators and the like. A flexible linkage between
the tractor and the driven component is necessary. A rigid shaft
would require that the pump, sprayer, generator, etc. be mounted
in a straight line with the engine, a task not easily
accomplished. In summary, the drive shaft is nothing more than
an article that transfers rotational power from a drive source to
a driven unit.
HRL 089375 classified a PTO assembly as a clutch under
subheading 8483.60.40, HTSUS. The PTO assembly in HRL 089375 was
described as "a mechanical device which is used to engage or
disengage a drive source (engine, etc.) from the device being
driven (pump, blower, etc.)." The PTO assembly was actually
mounted between the engine and a pump and allowed the operator
the ability to connect or disconnect the power transfer between
the two. It is very similar to the clutch assembly found on a
standard transmission automobile. Just as a driver would step on
the clutch pedal to disengage the gears from the engine in order
to change gears, the user of the PTO assembly had the same
ability to change gears be shifting a lever.
The drive shaft at issue is not similar to the PTO assembly
in HRL 089375 but is more akin to the drive axle of a car. It
takes the rotation coming off of the transmission and causes the
wheels to turn. It does not have the ability to make or break
this connection. Indeed, the drive shaft does not have any
moving parts, if the flexibility of the universal joints is
ignored. The drive shaft at issue simply transfers torque.
It is the opinion of this office that the drive shaft at
issue does not function as a clutch or universal joint, as
described in EN 84.83. The drive shaft at issue cannot be used
to connect or disconnect the drive at will. The drive shaft's
function is to transmit rotary motive power from the tractor to
an implement. The transmission of the rotary motive power is the
function of a transmission shaft, not a clutch or universal
joint. HCDCS, pg. 1325. The universal joints allow the
transmission shaft to be connected to the tractor and the
implement. Therefore, based on the information provided and EN
84.83, the drive shaft remains classified as other transmission
shafts under subheading 8483.10.50, HTSUS.
HOLDING:
The PTO Drive Shafts are classified under subheading
8483.10.50, HTSUS, as other transmission shafts, which are
dutiable at the Column 1 rate of 4 percent ad valorem.
Sincerely,
John Durant, Director