CLA-2-84:OT:RR:NC:N1:102
Mr. Donald Simpson
Barthco
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of sprocket rollers for postal sorting machinery from India
Dear Mr. Simpson:
In your letter dated July 29, 2009 you requested a tariff classification ruling on behalf of your client SKF USA. Descriptive information, technical drawings and a photograph were submitted.
The articles in question are described as sprocket rollers for postal sorting machinery, part numbers AAV-6139/MT, AAV-6161/MT and AAV-6162/MT. The sprocket rollers are comprised of a shaft, a custom timing belt pulley, two ball bearings, a set of disc springs and a nut to secure the assembly. The rollers are exclusively used with custom timing belts and conveyors in postal sorting systems. The rollers link multiple belts carrying the mail so that the movement of the belts may be synchronized.
In your request you suggest that the sprocket rollers are provided for as parts of postal sorting machinery in heading 8473, Harmonized Tariff Schedule of the United States (HTSUS). However, based on the information provided, we find that the subject rollers are pulleys provided for eo nomine in heading 8483, HTSUS.
HTSUS heading 8473 and 8483 are within chapter 84 and section XVI of the tariff. Note 2(a) to section XVI provides that parts which are goods included in any of the headings of chapter 84 are in all cases to be classified in their respective headings. Accordingly, because the sprocket rollers are goods included in HTSUS heading 8483, they cannot be classified in heading 8473, HTSUS.
The applicable subheading for the sprocket rollers will be 8483.50.9080, HTSUS, which provides for other pulleys. The rate of duty will be 2.8 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 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, contact National Import Specialist Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division