CLA-2-84:OT:RR:NC:N1:118
Mr. Matthew Bock
Middleton Shrull & Bock, LLC
100 Sylvan Road
Suite 660
Woburn, MA 01801
RE: The tariff classification of Spindle Assemblies from China.
Dear Mr. Bock:
In your letter dated April 23, 2019, on behalf of Capitol Stampings Corp., you requested a tariff classification ruling. Samples were submitted for our review.
You have described the merchandise under consideration as spindle assemblies. They are used on the pulley system of commercial and residential lawn mowers. Each consists of (1) one spindle housing; (2) two ball bearings; (3) one spindle shaft; (4) one bearing spacer; and (5) one key or rubber ring. The spindle assemblies provide appropriate height offsets to align the pulley and belt on the deck and cutter blade location under the deck. They also transmit the power from the pulley to the cutter blade.
In your letter, you suggest that the spindle assembly be classified in subheading 8483.90.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gearboxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints);parts thereof; other; other; other. However, we disagree.
In support of your classification suggestion, you reference New York ruling N269306, dated October 27, 2015. In this instance, the assembly is structurally different from the assembly discussed in NYR N269306. The spindle assembly is a lawn mower component that primarily consists of a shaft that transmits power and a housing that holds the shaft perpendicular to the deck of the lawnmower, provides height alignment for the cutting blade under the lawn mower deck and provides height alignment for the pulley and the drive belt on the lawn mower deck. Therefore, being that the spindle assembly is a component of a lawn mower with functionality that does not meet the terms of heading 8483, HTSUS; the subject spindle assembly is excluded from consideration under heading 8483, HTSUS.
The applicable subheading for the Spindle Assemblies will be 8433.90.1090, HTSUS, which provides for Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof: Parts: Of mowers for lawns, parks or sports grounds: Other. The general rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8433.90.1090, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8433.90.1090, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Anthony Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division