CLA-2-87:OT:RR:NC:N1:106
Sara Dahlke, Import/Export Specialist
TEAM Industries, Inc.
105 Park Ave, NW
Bagley, MN 56621-9558
RE: The tariff classification of automotive gearing and differentials from an unspecified country
Dear Ms. Dahlke,
In your letter dated July 28, 2015, you requested a tariff classification ruling.
The items under consideration have been identified as four (4) drive gearbox assemblies used in off road all terrain utility vehicles.
The first item is a GTO Rear Assembly (Part #421499). This assembly is a non-differential version right angle drive gearbox. The unit receives torque in from one direction (from a transaxle/transmission) and translates it out 90 degrees from the input direction (to the axles). You state in your request that this gearbox is sold independently of the transaxle/transmission and axles.
The second item is a GTO Rear Locker Assembly (Part #422723). This assembly is a differential version right angle drive gearbox. The unit receives torque in from one direction (from a transaxle/transmission) and translates it out 90 degrees from the input direction utilizing a differential (to the axles). You state that this gearbox is sold independently of the transaxle/transmission and axles.
The third item is a Rear Drive Final Drive Unit Assembly (Part #422660). This assembly is a non-differential version right angle drive gearbox. The unit receives torque in from one direction (from a transaxle/transmission) and translates it out 90 degrees from the input direction (to the axles). You state that this gearbox is sold independently of any transaxle/transmission and axles.
The fourth item is a Final Drive Unit Visco-Lok 60 CIP (Part #422702). This assembly is a differential version right angle drive gearbox. The unit receives torque in from one direction (from a transaxle/transmission) and translates it out 90 degrees from the input direction utilizing a differential (to the axles). You state that this gearbox is sold independently of the transaxle/transmission and axles.
The applicable classification subheading for the GTO Rear Assembly (Part #421499) and the Rear Drive Final Drive Unit Assembly (Part #422660) will be 8708.99.6890, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Parts and accessories of motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other parts for power trains: Other." The general rate of duty will be 2.5%
The applicable classification subheading for the GTO Rear Locker Assembly (Part #422723) and the Final Drive Unit Visco-Lok 60 CIP (Part #422702) will be 8708.50.8900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of … motor vehicles of heading 8701 to 8705: Drive-axles with differential, … Parts: Other: Other: Other”. The general rate of duty will be 2.5%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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 Liana Alvarez at [email protected].
Sincerely,
Gwenn K. Kirschner
Director
National Commodity Specialist Division