CLA-2-87:S:N:1:101-864743

Mr. Rafael Quiroz, Jr.
U.S. Customhouse Broker
7100 San Bernardo
Suite 307
P.O. Box 3259
Laredo, TX 78044

RE: The tariff classification of gears from Mexico

Dear Mr. Quiroz:

In your letter dated June 20, 1991, on behalf of Transeje, S.A., you requested a tariff classification ruling. You have submitted descriptive literature.

The imported articles are motorized golf cart gears, described as follows:

Part no. Description Function 01268164 shaft input fin This part transmits torque and reduces R.P.M. from the gas engine to the intermediate gear. 0120Z114X shaft and gear This part engages, transmits and changes assy. the torque and R.P.M. from the input to intermediate the output gear.

012GS131 gear helical This gear transmits and changes the torque output from the shaft and gear assy. to the differential case assy.

The gears are used in the rear axle that is installed in motorized golf cart vehicles. You indicate that the gears are not interchangeable with other applications because each one has its own specific design characteristics.

It is your opinion the gears are classified in subheading 8483.40.90, Harmonized Tariff Schedule of the United States (HTS), which is the provision for gears and gearing, other than toothed wheels, chain sprockets and other transmission elements entered separately.

Section XVI, Note 1(1), HTS, excludes articles of Section XVII (which includes chapter 87) from classification within Section XVI (which includes chapter 84). The merchandise cannot be classified in subheading 8483.40.90, HTS. Section XVII, Note 3, HTS, requires that the term "parts" in chapter 87 refers only to parts which are used solely or principally with the articles of chapter 87. The literature notes that the gears are used solely with motor vehicles for the transportation of persons. Since the gears are used "solely or principally" with motor vehicles and motor vehicles are classified in chapter 87, the gears are "parts" within the meaning of Section XVII.

Furthermore, the Explanatory Notes (EN), although not dispositive, should be looked to for the proper interpretation of the HTS. The EN to Heading 8708, HTS, provides that this heading covers parts and accessories of the motor vehicles of headings 87.01 to 87.05, and that includes gear boxes of all types and gear pinions, gears and gearing (solely or principally used with the above mentioned vehicles).

The applicable subheading for the subject gears will be 8708.99.5085, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of motor vehicles. The rate of duty will be 3.1 percent ad valorem.

Articles classifiable under subheading 8708.99.5085, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP).

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