CLA-2-84:OT:RR:NC:N1:102
Mr. Fumio Isomura
Nifast Corporation
Chicago Division
815 Carl Court
Carol Stream, IL 60188
RE: The tariff classification of a forged joint, a gear shaft and a pinion from Japan
Dear Mr. Isomura:
In your letter dated July 27, 2018 you requested a tariff classification ruling. Descriptive information was provided.
The articles at issue are joint EPB, part number 141636-10020-A, pinion EPB No. 2, part number 141632-10020 and a gear shaft, part number 141635-10030-A. The articles are referred to as steel forgings. The joint EFP, the pinion EFB No. 2 and the gear shaft are used in an actuator of an electric parking brake of a motor vehicle and are said to transfer rotary motion with their teeth. In their imported condition, the articles are machined to a net shape and readily recognizable as the finished parts they will become. After importation, the articles are machined to final dimensions and prepared for assembly by undergoing processes, such as a heat treatment, drilling, and chamfering.
The 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 requires that classification be determined according to the terms of the headings and any relative section or chapter notes.
In this instance, it is noted that the articles are used in a motor vehicle. Note (l) to Section XVI excludes articles of Section XVII. However, in Mitsubishi Electronics America v. United States, 19 CIT 378, 383 n.3 (1995), the court stated “a subpart of a particular part of an article is more specifically provided for as a part of a part than a part of the whole”. The aforementioned articles are each “a part of a part” in that each article is a part of the parking brake actuator that is itself a part of the whole, i.e., the motor vehicle. As such, the subject articles are not excluded from consideration of HTSUS heading 8483.
Therefore, in accordance with GRI 1, the applicable subheading for joint EPB, part number 141636-10020-A, pinion EPB No. 2, part number 141632-10020 and a gear shaft, part number 141635-10030-A will be 8483.90.5090, HTSUS, which provides for transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing…Toothed wheels, chain sprockets and other transmission elements presented separately; Parts of gearing, gearboxes and other speed changers; Other. The general rate of duty is 2.5 percent ad valorem.
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 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