CLA-2-84:OT:RR:NC:N1:102
Manje Kwak
Onestop Customs
D-706-ho, 700, Pangyo-ro
Bundang-gu, Seongnam-si 13516
South Korea
RE: The tariff classification of a yoke from South Korea
Dear Mr. Kwak:
In your letter dated March 23, 2026, you requested a tariff classification ruling, on behalf of your client, HL
Mando Corporation.
The item under consideration is a pinched bolt yoke imported in two different conditions: finished and
pre-machined. The yoke is a U-shaped item that consists of a base and two sides that feature circular
earholes. It is primarily constructed of steel material and is part of a universal joint that is used in various
applications, such as machine tools, construction machinery, propeller drive systems and automation
equipment. When imported in a pre-machined condition, the yoke is unfinished and will need to undergo
drilling and machining operations to complete areas, such as the bore hole located at the base and the
earholes.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in
accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes,
classification shall be determined according to the terms of the headings and any relative section or chapter
notes. GRI 2(a) extends the scope of the HTSUS headings to include unfinished parts, provided the
unfinished parts have the essential character of the finished parts. GRI 2(a) further states that: Any reference
in a heading to an article shall be taken to include a reference to that article incomplete
or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the
complete or finished article. It shall also include a reference to that article complete or finished (or failing to
be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
In addition, Explanatory Note (EN) II under GRI 2(a) states that: The provisions of this Rule also apply to
blanks unless these are specified in a particular heading. The term “blanks” means an article, not ready for
direct use, having the approximate shape or outline of the finished article or part, and which can only be used,
other than in exceptional cases, for completion into the finished article or part. Semi-manufactures not yet
having the essential shape of the finished articles (such as is generally the case with bars, discs, tubes, etc.)
are not regarded as “blanks.”
Accordingly, two criteria which an article must meet in order to be classified as a blank for purposes of GRI
2(a) are (1) it must possess the approximate shape or outline of the finished article, and (2) the sole use must
be for completion into the finished article.
In this case, GRI 2(a) is applicable to the yoke when imported in a pre-machined condition, as it will meet the
criteria stated above at the time of importation. It will have the approximate shape or outline of a finished
yoke and cannot be used for any other purpose. In a pre-machined condition, the yoke will be readily
recognizable as the finished article, and there is nothing to suggest that in this condition, the yoke has any
practical use other than as a finished yoke used in a universal joint. Therefore, this office finds that the yoke,
when imported in a pre-machined condition, has the essential character of a complete or finished good
classified within heading 8483.
As such, the applicable subheading for the pinched bolt yolk when imported in either condition will be
8483.90.8040, 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;
gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley
blocks; clutches and shaft couplings (including universal joints); parts thereof: Toothed wheels, chain
sprockets and other transmission elements presented separately; parts: Other: Other: Parts of universal joints.
The general rate of duty will be 2.8 percent ad valorem.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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)
James P. Forkan
Director
National Commodity Specialist Division