CLA-2-84:RR:NC:1:102 L81394

Ms. Sophia Spoltore
Milgram Freight Services Limited
407 McGill Street (Suite 500)
Montreal (Quebec) Canada H2Y 2G7

RE: The tariff classification of gear cases for traction motors from Canada

Dear Ms. Spoltore:

In your letter dated December 3, 2004 you requested a tariff classification ruling on behalf of your client Railtech Ltee.

The articles in question are described traction motor gear cases for locomotives. You indicate that the gear cases, top and bottom, are bolted together to house meshed bull and pinion gears and contain the lubricant necessary to lubricate the gears. Technical drawings were submitted.

The applicable subheading for the will be 8483.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of gearing, gear boxes and other speed changers. The general rate of duty will be 2.5 percent ad valorem.

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 Kenneth T. Brock at 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division