CLA-2-84:OT:RR:NC:N1:102
Joseph Lovegren
Shimadzu Precision Instruments, Inc.
3645 N Lakewood Blvd
Long Beach, CA 90808
RE: The tariff classification of a gearbox from Japan
Dear Mr. Lovegren:
In your letter dated October 30, 2025, you requested a tariff classification ruling. Descriptive information was
provided with your submission.
The product at issue is referred to as a Flap Drive Angle Gearbox, part number 734-06510. The gearbox is
part of a flap drive system used in a commercial aircraft and consists of an aluminum alloy housing that
features couplings and contains splined shafts that are supported by two ball bearings. The internal gearing
consists of a matched set of bevel gears configured at a 1:1 fixed ratio, which allows torque to be directed
while maintaining equal input and output rotational speed.
The applicable subheading for the gearbox will be 8483.40.5010, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for Gears and gearing, other than toothed wheels, chain sprockets and other
transmission elements entered separately; ball or roller screws; gear boxes and other speed changers,
including torque converters: Gear boxes and other speed changers: Fixed ratio speed changers, multiple and
variable ratio speed changers each ratio of which is selected by manual manipulation: Other: Fixed ratio
speed changers. The general rate of duty will be 2.5 percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Japan with an ad
valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15 percent will be subject
to an additional ad valorem rate of duty of 15 percent minus the column 1-General duty rate. At the time of
entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.02.73, in
addition to subheading 8483.40.5010, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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 Sandra Martinez at [email protected].
Sincerely,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division