CLA-2-84:OT:RR:NC:1:104
Ms. Valerie H. Holtrop
Worldwide Logistic Solutions LLC
18 Golden Wheat Lane
Wrightstown, WI 54180
RE: The tariff classification of a lubrication pinion from Germany
Dear Ms. Holtrop:
In your letter dated January 16, 2015 on behalf of Wittenstein Arena Inc., you requested a tariff classification ruling.
The lubrication pinion is used in a lubrication system that provides precise quantities of lubricant to rack and pinion systems. A preset quantity of grease is supplied to the lubricating pinion via a hose from the lubricating system. The lubrication pinion’s open-cell polyurethane foam construction allows the lubricant to be stored and dispensed evenly onto the rack and pinion. The lubricating pinion is also said to ensure cleaning of the open toothing.
The Harmonized Tariff Schedule of the United States (HTSUS) number you recommended in your letter, i.e., 8497.89.9899, does not exist. Subheading 8479.89.9899, HTSUS, provides for other machines and mechanical appliances having individual functions, not specified or included elsewhere in Chapter 84. The lubrication pinion is not a machine in and of itself but rather a part of the lubrication system. Thus, classification in subheading 8479.89.9899, HTSUS, would not be appropriate.
The applicable subheading for the open-cell polyurethane foam lubrication pinion will be 8479.90.9496, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other. The rate of duty will be 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 Patricia O’Donnell at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division