CLA-2-84:S:N:N3:102 803647
Mr. Herbert E. Harris II
Harris & Ellsworth
2600 Virginia Avenue, N.W. Suite 1113
Washington, D.C. 20037-1905
RE: The tariff classification of speed changer assemblies from Belgium, Germany and/or France
Dear Mr. Harris:
In your letter dated October 26, 1994, on behalf of your client, Brook Hansen, Inc., you requested a tariff classification ruling.
The items involved in this inquiry consist of incomplete speed changer assemblies, also known as "pre-assemblies". The articles consist of a speed changer housing and the intermediate shafts and gearsets, with all necessary parts mounted on such shafts. All components are pre-assembled to each other at the time of importation. After importation the components will be joined to a high speed input shaft (also fitted with a gearset, bearings, pinion gear and cover) and a low speed shaft (output shaft), likewise fitted with gears, bearings, seals and other necessary components. to produce a complete speed changer. Due to the degree of completion of these "pre-assemblies" we would consider them to be unfinished speed changers.
The applicable subheading for the speed changer pre-assemblies will be 8483.40.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for fixed ratio speed changers. The rate of duty will be 2.5 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport