United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0862986 - NY 0863121 > NY 0863050

Previous Ruling Next Ruling

NY 863050

May 16, 1991



TARIFF NO.: 8708.99.5080

Mr. Rafael Quiroz, Jr.
U.S. Customhouse Broker
7100 San Bernardo
Suite 307
P.O. Box 3259
Laredo, TX 78044

RE: The tariff classification of automotive transmission gears from Mexico

Dear Mr. Quiroz:

In your letter dated April 11, 1991, on behalf of Transeje, S.A., you requested a tariff classification ruling. You have submitted descriptive literature.

The imported articles are automotive transmissions gears, described as follows:

Part no. Description Function

40-8-7 Main Shaft Gear Transmit and change the torque and R.P.M. 1st speed from the countershaft to the mainshaft

40-8-5 Main Shaft Gear Transmit and change the torque and R.P.M. 2nd speed from the 2nd speed gear countershaft to the mainshaft

40-8-9 Main Shaft Transmit and change the torque and R.P.M. Rev. Gear from the reverse idler gear to the main- shaft

40-8-17 Main Shaft Gear Transmit and change the torque and R.P.M. 3rd speed from the 3rd speed gear countershaft to the mainshaft

40-8-21 Main Shaft Gear Transmit and change the torque and R.P.M. 4th speed from the 4th speed gear countershaft to the mainshaft

The gears are used in the CM-40 5-speed transmission that is installed in Rider rental U-haul trucks.

It is your opinion the gears are classified in subheading 8483.40.90, Harmonized Tariff Schedule of the United States (HTS), which is the provision for gears and gearing, other than toothed wheels, chain sprockets and other transmission elements entered separately.

Section XVI, Note 1(1), HTS, excludes articles of Section XVII (which includes chapter 87) from classification within Section XVI (which includes chapter 84). The merchandise cannot be classified in subheading 8483.40.90, HTS. Section XVII, Note 3, HTS, requires that the term "parts" in chapter 87 refers only to parts which are used solely or principally with the articles of chapter 87. The literature notes that the gears are used solely with motor vehicles for the transportation of goods. Since the gears are used "solely or principally" with motor vehicles and motor vehicles are classified in chapter 87, the gears are "parts" within the meaning of Section XVII.

Furthermore, the Explanatory Notes (EN), although not dispositive, should be looked to for the proper interpretation of the HTS. The EN to Heading 8708, HTS, provides that this heading covers parts and accessories of the motor vehicles of headings 87.01 to 87.05, and that includes gear boxes of all types and gear pinions, gears and gearing (solely or principally used with the above mentioned vehicles).

The applicable subheading for the automotive transmission gears will be 8708.99.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of motor vehicles. The rate of duty will be 3.1 percent ad valorem.

Articles classifiable under subheading 8708.99.5080, HTS, which are products of Mexico are not entitled to duty free treatment under the Generalized System of Preferences (GSP).

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: