CLA-2-84:OT:RR:NC:N1:102
Mr. Dimitri Miltiades
JCB Inc.
2000 Bamford Blvd.
Pooler, Georgia 31322
RE: The tariff classification of pumps and gear boxes of unspecified origin
Dear Mr. Miltiades:
In your letter dated June 21, 2011 you requested a tariff classification ruling.
The products under consideration are pumps and gear boxes for use in JCB backhoes, excavating, loading and handling machines. Descriptive literature and illustrations were included with your submission.
Part number 02/202480 is described as a water pump for use in all JCB machines with Perkins tier two diesel, compression-ignition internal combustion piston engines. The water pump is designed to circulate water through the engine cooling system. It is a complete ready to install assembly that includes the pump body, cover and impeller.
The applicable subheading for the water pump will be 8413.30.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other fuel, lubricating or cooling medium pumps for internal combustion piston engines. The duty rate will be 2.5 percent ad valorem.
Part number 20/925327 is identified as a fixed (positive) displacement gear pump. You indicate that this pump circulates hydraulic fluid to both the transmission and the torque converter. The pump delivers the fluid by means of its rotating gears located within the pump body.
You suggest classification of the gear pump under subheading 8413.60.0090, HTSUS, which provides for other rotary positive displacement pumps. We agree that the item in question is a rotary positive displacement pump. However, the pump utilizes an arrangement of gears to generate fluid pressure and displace hydraulic fluid. As such, we find the subject pump is a gear type hydraulic fluid power pump and is more specifically provided for elsewhere in HTSUS heading 8413.
The applicable subheading for the gear pump will be 8413.60.0030, HTSUS, which provides for gear type rotary positive displacement pumps for hydraulic fluid. The rate of duty is free.
Part number 445/46850 is described as a “fixed ratio,” synchro shuttle design gear box for use in a JCB Model 520 LOADALL telescopic handler machine. This manual transmission has one forward gear and one reverse gear with each gear having two speeds. The gears are shifted by pressing the electronic push-buttons located on the “joystick” controller.
Part number 445/75900R is described as a four speed, “fixed ratio” transmission for use in a JCB backhoe loader. This speed changer is not combined with a power take off unit or any additional components. Gear shifting is also performed manually by pressing the electronic push-buttons located on the “joystick” controller.
You suggest classification of the gear box and transmission under subheading 8483.40.5010, HTSUS, which provides for gear boxes and other speed changers: other fixed ratio speed changers. Although you state the gear box and transmission are fixed ratio speed changers, they consist of an arrangement of gears with multiple speeds/ratios that require manual manipulation to attain specific speeds. As such, we find that the gear box and transmission are multiple ratio speed changers and are more specifically provided for elsewhere in heading 8483, HTSUS.
The applicable subheading for the gear boxes/transmissions will be 8483.40.5050, HTSUS, which provides for multiple and variable ratio speed changers each ratio of which is selected by manual manipulation. The rate of duty will be 2.5 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/.
You also requested the classification of a filter element. However, we need additional information in order to issue a ruling on this item. What type of filtering medium is used in the hydraulic oil filter assembly? Provide a material component breakdown of the filtering medium. How is the filter performing a hydraulic filtering function? Please explain how the hydraulic oil filter assembly operates. Is the hydraulic oil filter assembly dewatering sludge or sediment? Is it removing sediment from oil? If so, where does the oil flow into in order for the filter to operate? If not oil, from what does it remove sediment? Is the filter imported separately or as part of a subassembly? If a subassembly, please provide a list of all the parts of the subassembly.
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If the information required does not involve sending a sample, you can re-submit your request and the additional information electronically.
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 pumps and gearboxes, please contact National Import Specialist Kenneth T. Brock at (646) 733-3009. If you have any questions regarding the filter element, please contact National Import Specialist Denise Faingar at (646) 733-3010.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division