CLA-2-84:OT:RR:NC:N1:102
Mr. David L. McKnight
Voith Holding Inc.
760 East Berlin Road
York, PA 17406
RE: The tariff classification of hydrodamps from Germany
Dear Mr. McKnight:
In your letter dated April 5, 2018 you requested a tariff classification ruling. Descriptive literature and a brochure were submitted.
The Hydrodamp HTSD 300 and Hydrodamp HTSD 365 are described as spring mass systems that reduce and isolate vibration. Both items are designed to be bolted to the engine flywheel and primarily consist of a spring, a floating damping ring, a damping medium, a primary mass, a seconday mass and damping chambers with pressure and suction sides. The Hydrodamp HTSD 300 is used in medium to heavy tractors and construction machinery with load-shift transmissions and stepless drives. The Hydrodamp HTSD 365 is used in construction machinery with load-shift transmissions, citybuses, rail vehicles and heavy tractors.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes.
In your letter, you suggested that the Hydrodamp HTSD 300 be classified in subheading 8708.99.1600, as parts and accessories of agricultural tractors. This office disagrees, because although in our letter you state that the principal use of the HTSD 300 is with agricultural tractors, the brochure that you supplied with your request indicated that the item may also be used with construction machinery. As such, it appears that the HTSD 300 does not have any identifying features or physical characteristic that prevent this item from being used in various applications. As a result, classification of the HTSD 300 in heading 8708, and specifically subheading 8708.99.1600, is precluded.
In regards to the Hydrodamp HTSD 365, you suggested that this item be classified under subheading 8483.90.8080, as it provides for toothed wheels, chain sprockets and other transmission elements presented separately; bearing housings, housed bearings and plainshaft bearings; gears and gearing;ball or roller screws; gearboxes and other speed changers,including torque converters; flywheels…parts: Other: Other: Other.
However, the Hydrodamp HTSD 365 does not meet the terms of Heading 8483, as it is not a mechanical part that transmits power.
Based on the information provided, it is evident that both Hydrodamps, which are not specifically used with one type of machine or vehicle, are machinery parts that reduce and isolate vibration. Heading 8487 provides for machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere in chapter 84.
As such, the applicable subheading for the Hydrodamp HTSD 300 and Hydrodamp HTSD 365 will be 8487.90.0080, HTSUS, which provides for machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere in chapter 84: Other: Other. The general rate of duty will be 3.9 percent ad valorem.
Duty rates are provided for your convenience and are subjehict to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division