CLA-2-84:RR:NC:1:102 E82326
Mr. Craig M. Schau
Emery Customs Brokers
6940A Engle Road
Middleburg Heights, OH 44130
RE: The tariff classification of components for mechanical couplings from Germany
Dear Mr. Schau:
In your letter dated May 14,1999 you requested a tariff classification ruling on behalf of your client American Vulkan Corporation.
The items in question are described as elements for Vulkan flexible couplings designed for use in marine propulsion systems and industrial applications. Descriptive information was submitted.
The flexible couplings are used in applications which require the transmission of torque between mechanical shafts where some capacity for misalignment between the shafts is required. The flexible couplings rely on composite elements of metal and various rubber compounds to allow for a level of torsional flexibility that compensates for radial, axial and angular shaft displacements. The composite elements have the essential character of the articles of metal used in transmission elements.
The applicable subheading for the flexible couplings will be 8483.60.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other shaft couplings. The rate of duty will be 2.8 percent ad valorem.
The applicable subheading for the composite elements used in the flexible couplings will be 8483.90.8010, HTSUS, which provides for parts of articles of subheading 8483.60.8000. The rate of duty will be 2.8 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kenneth T. Brock at 212-637-7026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division