CLA-2-84:OT:RR:NC:N1:102
Ms. Nicole M. Jenkins
Crowell & Moring LLP
1001 Pennsylvania Ave. NW
Washington, DC 20004
RE: The tariff classification of a gear sub-assembly from Japan
Dear Ms. Jenkins:
In your letter dated August 20, 2010 you requested a tariff classification ruling on behalf of your client, Aisin Holdings of America, Inc. Descriptive literature, photographs and a schematic drawing were submitted.
The article in question is described as a gear sub-assembly, part number 32101. The gear assembly is comprised of a drive plate, also referred to as a “flex plate,” and a ring gear that is permanently affixed. Its primary purpose is to transfer torque from the engine crankshaft to the torque converter.
The drive plate is mounted between the crankshaft and the torque converter, connecting the engine to the transmission. It transfers the torque produced by the engine to the transmission. The ring gear is designed so that the drive plate can mesh with the pinion gear of the engine starter motor which enables the crankshaft to rotate during engine start-up.
In your request, you indicate that the subject gear sub-assembly is made specifically for use in forklift machines and is properly classified under subheading 8431.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts suitable for use solely or principally with the machinery of headings 8425 to 8430: of machinery of heading 8427. Although the gear sub-assembly may be, prima facie, a part specialized for use with forklift trucks, we find that it is more specifically provided for as a shaft coupling of heading 8483, HTSUS.
The notes to section XVI of the HTSUS govern the classification of articles under HTSUS headings 8431 and 8483. Note 2(a) to that section in part provides that parts, which are goods included in any of the headings of chapter 84 of the HTSUS are in all cases to be classified in their respective headings. Heading 8431 and heading 8483 are in chapter 84 of the HTSUS. In accordance with Note 2(a) to HTSUS section XVI, because the gear sub-assembly is an article of heading 8483, HTSUS, whether or not it is a part provided for in heading HTSUS 8431, it falls to be classified in heading 8483, HTSUS.
The applicable subheading for the gear sub-assembly will be 8483.60.8000, HTSUS, which provides for other clutches and shaft couplings. The rate of duty will be 2.8 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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