CLA-2-84:OT:RR:NC:N1:102
Mr. David L. McKnight
Voith Turbo Inc.
25 Winship Rd.
York, PA 17406
RE: The tariff classification of flexible couplings from Germany
Dear Mr. McKnight:
In your letter dated January 11, 2011 you requested a tariff classification ruling.
The items under consideration are described as highly flexible couplings designed for use in various applications in the rail, construction and marine industries. Technical information, schematic diagrams and a picture was included with your submission.
The highly flexible couplings are used in drive chain systems to transfer rotational torque from a prime mover (i.e. diesel engine) to a driven machine (i.e. pump, compressor, etc.). The subject couplings can be used to connect either two shafts together or connect a shaft to a flange, flywheel and other rotating components. They are comprised of metal and elastomeric (natural rubber and silicone) materials that allow for a level of torsional flexibility and dampen any vibration resulting from radial, axial and angular shaft misalignment.
You suggest classification of the flexible couplings under subheading 8483.60.8000, Harmonized Tariff Schedule of the United States, provides for other clutches and shaft couplings (including universal joints). However, this provision is limited to couplings that allow the transfer of torque between two transmission shafts. Couplings that do not connect two shafts together are provided for as other transmission elements in HTSUS subheading 8483.90.80.
The applicable subheading for the flexible couplings used to connect two shafts together will be 8483.60.8000, HTSUS, which provides for other clutches and shaft couplings (including universal joints). The rate of duty will be 2.8 percent ad valorem.
The applicable subheading for the flexible couplings that connect a shaft to a flange, flywheel or other rotating components (not a shaft) will be 8483.90.8080, HTSUS, which provides for other transmission elements. 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