CLA-2-84:OT:RR:NC:N1:102

Mr. David L. McKnight
Voith Turbo Inc.
25 Winship Road
York, Pennsylvania 17406

RE: The tariff classification of a geared variable-speed coupling from Germany

Dear Mr. McKnight:

In your letter dated March 17, 2011 you requested a tariff classification ruling. Descriptive literature and photographs were included with your submission.

The article under consideration is described as a “Geared Variable-Speed Coupling.” Based on the information made available, the coupling is essentially a torque converter comprised of mechanical gears and a hydrodynamic speed-coupling. It connects a prime mover with a driven machine and allows for stepless speed control of the driven machine. The speed is affected by varying the filling grade of the operating fluid within the coupling as needed by means of a scoop tube.

The applicable subheading for the Geared Variable-Speed Coupling will be 8483.40.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for torque converters. The rate of duty is free.

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