CLA-2-84:OT:RR:NC:N1:102
Mr. Dimitri Miltiades
JCB Inc.
2000 Bamford Blvd.
Savannah, Georgia 31322
RE: The tariff classification of transmissions of unspecified origin
Dear Mr. Miltiades:
In your letter dated June 28, 2011 you requested a tariff classification ruling.
The products under consideration are described as “fixed ratio” transmissions for use in JCB loading machines and tractors. Descriptive literature and illustrations were included with your submission.
Part number 332/F0921 is identified as a six speed, “ERGOPOWER transmission” used in JCB’s High Mobility Engineer Excavator (HMEE) backhoe loader. This transmission is not combined with a power take off (PTO) unit or other additional components. You indicate that gear shifting is performed manually by means of a forward/reverse/neutral lever and that gears are selected by operator manipulation of a rotary switch.
Part number 445/46630R is a four speed, synchro shuttle design transmission used in a JCB Model 520 LOADALL telescopic handler machine. The transmission is not combined with a PTO unit or any additional components. The gears are shifted by pressing the electronic push-buttons located on the “joystick” controller.
Part number 460/82100R is described as a gear box assembly used in JCB’s 3CX and 4CX backhoe loaders. This four speed transmission is manually controlled by utilizing a forward/reverse/neutral lever. The lever incorporates a rotary switch that enables the operator to select the first to fourth gear sets. The transmission is not combined with a PTO or other additional units.
You suggest classification of the subject transmissions/gear boxes under subheading 8483.40.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gear boxes and other speed changers: other fixed ratio speed changers. Although you state these transmissions 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 the transmissions are multiple ratio speed changers and are more specifically provided for elsewhere in heading 8483, HTSUS.
The applicable subheading for the transmissions used in the loading machines, part numbers 332/F0921, 445/46630R and 460/82100R, 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.
Part number 456/10790 is identified as a gear box assembly specifically designed for JCB’s 3200 Series FASTRAC agricultural tractors. This six speed gear box is subsequently incorporated into a complete transmission assembly which includes a four-wheel drive system, a clutch assembly and a PTO unit. The gears are shifted manually by use of an electronic “joystick” which changes gear ratios. We have reviewed the information and agree that the FASTRAC 3200 would be considered an agricultural tractor of HTSUS heading 8701.
The applicable subheading for the gear box assembly used in the agricultural tractors, part number 456/10790, will be 8708.40.3000, HTSUS, which provides for “Parts … of … motor vehicles of heading 8701 …: Gear boxes …: For tractors suitable for agricultural use.” 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 transmissions used in loading machines, please contact National Import Specialist Kenneth T. Brock at (646) 733-3009. If you have any concerns regarding the transmission used in agricultural tractors, please contact National Import Specialist Matthew Sullivan at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division