CLA-2-87:OT:RR:NC:N1:106
James F. Trubits, Vice-President
Mohawk Global Trade Advisors
4455 Genesee Street, Suite 521
Buffalo, NY 14225-1955
RE: The tariff classification of a transmission assembly for a military tank from Austria
Dear Mr. Trubitt:
In your letter dated February 15, 2015 you requested a tariff classification ruling on behalf of your client Tecmotiv (USA) Inc. of Niagara Falls, New York.
The item under consideration has been identified as a TX100A Transmission Assembly used solely in military tanks. You state that the TX100A consists of a full power shift, torque converter and planetary gears.
In your request you suggested classification under heading 8483.40.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof: Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements entered separately; ball or roller screws; gear boxes and other speed changers, including torque converters: Gear boxes and other speed changers: Fixed ratio speed changers, multiple and variable ratio speed changers each ratio of which is selected by manual manipulation: Other: Other.”
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first in accordance with the terms of the
headings of the tariff and any relative section or chapter notes. Although not dispositive, the Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs.
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. The ENs to 87.10 state that the heading covers parts provided they fulfil the following two (2) provisions:
They must be identifiable as being suitable for use solely or principally with such vehicles; and
They must not be excluded by the provisions of the Notes to Section XVII
Note 1(l) to Section XVI excludes from Section XVI articles of Section XVII, of which heading 8710, HTSUS, falls under. Since the gear differentials are classifiable under Section XVII, they are excluded from classification under Section XVI and consequently, heading 8483, HTSUS. See HQ H167975.
The applicable subheading for TX100A Transmission Assembly used in military tanks will be 8710.00.0090, HTSUS, which provides for "Tanks and other armored fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles: Parts.” The general rate of duty rate 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, please contact National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division