CLA-2-88:OT:RR:NC:N2:206
Joseph Lovegren
Shimadzu Precision Instruments, Inc.
3645 North Lakewood Blvd
Long Beach, CA 90808
RE: The tariff classification of a transmission assembly from Japan
Dear Mr. Lovegren:
In your letter dated December 12, 2018, you requested a tariff classification ruling.
The item under consideration has been identified as a Transmission Assembly (Item Number 734-06490), designed to be installed on a 747 airplane. The transmission assembly consists of a ball and needle bearing, mounted on a bevel gear train, which is composed of an input shaft bearing, bevel gears, a torque brake, friction brake and ratchet mechanism, and an output shaft. All components are contained in hydraulic fluid.
The function of the transmission assembly is to convert flap drive torque tube rotation into linear motion of the flap drive ballnut and ballcrew by extending and retracting the flaps, which are parts of the high-lift system used during landing and take-off.
Consideration was given to classifying the transmission assembly in heading 8483, Harmonized Tariff Schedule of the United States (HTSUS), as transmission equipment.
Classification of merchandise under the 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.
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.
Note 1(l) to Section XVI excludes articles of Section XVII, which includes aircraft and its parts, from this section. Furthermore, the ENs to heading 8483 exclude, “Transmission equipment of the kinds described above (gear boxes, transmission shafts, clutches, differentials, etc.), but which are designed for use solely or principally with vehicles or aircraft (Section XVII); it should, however, be noted that this exclusion does not apply to internal parts of vehicle or aircraft engines these parts remain classified in this heading.”
The transmission assembly under consideration is designed specifically for use in a 747 aircraft, and it is not an internal part of the aircraft engine. As a result, classification of the transmission assembly in heading 8483, HTSUS, is precluded.
The applicable classification subheading for the Transmission Assembly (Item Number 734-06490) will be 8803.30.0030, HTSUS, which provides for “Parts of goods of heading 8801 or 8802: Other parts of airplanes or helicopters: For use in civil aircraft: 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 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division