CLA-2-84:S:N:N3:102 883295
Mr. Jim Stockbauer
Grupo C.E.A. U.S.
7506 Latta Street
Austin, Texas 78749-3006
RE: The tariff classification of imported gear sets from Mexico.
Dear Mr. Stockbauer:
In your letter dated February 24, 1993 you requested a tariff
classification ruling.
The items in question consist of various gear sets that are being
imported for ultimate use in gear speed reducers. Each gear set, whether
worm, spur, spiral bevel, or helical, is made up of two or more matching
gears that are pre-fitted to each other. They will ultimately be resold to
gear box manufacturers in the United States.
The applicable subheading for the various gear sets will be
8483.40.9000, Harmonized Tariff Schedule of the United States (HTS), which
provides for gears and gearing, other than toothed wheels, chain sprockets
and other transmission elements entered separately. The duty rate will be
2.5 percent ad valorem.
Articles classifiable under subheading 8483.40.9000, HTS, which are
products of Mexico, are entitled to duty free treatment under the Generalized
System of Preferences (GSP) upon compliance with all applicable regulations.
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