CLA-2-84:OT:RR:NC:1:102
Ms. Susan Kohn Ross
Mitchell Silberberg & Knupp LLP
11377 West Olympic Boulevard
Los Angeles, California 90064-1683
RE: The tariff classification of gearboxes from China
Dear Ms. Ross:
In your letter dated January 30, 2009 you requested a tariff classification ruling on behalf of your client, Universal Motion Components, Inc. Descriptive literature, schematics and photographs were submitted.
The items you plan to import are gearboxes for use in agricultural equipment, part numbers 10141-111C, 06147-109a, 10141-109a, 10141-105K and 10141-103. These gearboxes are designed to work mainly in center pivot irrigation systems and lateral irrigation equipment. They come in various sizes and ratios and operate at a very slow speed due to the weight of the systems.
You suggest that the gearboxes would be correctly classified as machinery, equipment and implements to be used for agricultural or horticultural purposes in the special classification provision 9817.00.5000 Harmonized Tariff Schedule of the United States (HTSUS). This is not correct. The gearbox itself does not perform an agricultural purpose, but is in fact a part of an irrigation machine which does perform such a purpose. Further, parts to be used in articles provided for in headings 8432, 8433, 8434 and 8436 under the special classification provision 9817.00.5000 does not apply as the type of machine this gearbox is designed to be a part of does not fall within these four specific HTS headings.
The applicable subheading for the gearboxes will be 8483.40.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other fixed ratio speed changers. The rate of duty will be 2.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division