CLA-2-84:OT:RR:NC:N1:102
Karen Hernandez
Pie Consulting S de RL de CV
Av. Lázaro Cardenas 2224, Zona Loma Larga Oriente, Oficina 103
San Pedro Garza García, 66266
Mexico
RE: The tariff classification of a worm wheel from Mexico
Dear Ms. Hernandez:
In your letter dated March 26, 2026, you requested a tariff classification ruling, on behalf of your client,
Namyang Nexmo Mexico S. de RL de CV.
The product at issue is a worm wheel, identified by part numbers A271201005 MQ4a PE HUB-HONING
and CL4 HUB-HONING A271201006. The helical wheel features a center bore and an outer diameter of
teeth that are designed to mesh with a worm shaft connected to an electric motor. Once actuated, the wheel
transmits rotational torque at a high reduction ratio onto the steering shaft of an electric power steering
system installed in passenger vehicles.
In your letter, you suggest, the worm wheel is classified within subheading 8483.40.5080, 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; gear boxes and other speed changers, including torque converters; flywheels and pulleys,
including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof: 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: Other. While we agree the wheel is classified within heading 8483,
we disagree at the subheading level, as the worm wheel itself is not a gearbox or a speed changer. It is part of
a gearing system.
As such, the applicable subheading for the worm wheel will be 8483.90.5080, 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: Parts of gearing, gear boxes and other speed changers: Other. The general rate of duty will
be 2.5 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