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NY 887992

July 29, 1993

CLA-2-84:S:N:N3:102 887992


TARIFF NO.: 8483.90.5000; 8483.40.9000; 8483.90.1010; 8714.19.0060

Mr. Dennis Heck
Tower Group International, Inc.
5420 West 104th Street
Los Angeles, California 90045-6069

RE: The tariff classification of individual gears for motorcycle engines and transmissions from Japan

Dear Mr. Heck:

In your letter dated July 2, 1993, on behalf of your client, Kawasaki Motors Corp., you requested a tariff classification ruling.

The items involved in this ruling fall into three main categories: individual gears (i.e. clutch gears, balancer gears & oil pump gears) for use in various motorcycle engines; crankshaft and generator sprockets, also for use in motorcycle engines; and various gears and sprockets (input and output gears, rear wheel sprocket, idle gears, hub gears) for use in motorcycle transmissions and drives.

The applicable subheading for the individual engine gears will be 8483.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of gearing, gear boxes and other speed changers. The rate of duty will be 2.5 percent ad valorem. The engine sprockets are classifiable under HTS item 8483.90.1010, which provides for forged chain sprockets and parts thereof. The rate of duty will be 5.7 percent ad valorem.

The various gears and sprockets for use in the motorcycle transmission and drive wheels are classifiable under the provision covering other parts and accessories of motorcycles, other, HTS item 8714.19.0060. The rate of duty is 4.2 percent ad valorem. This classification is based on the exclusionary language incorporated in the Harmonized System Explanatory Notes for heading 8483. The notes state that the heading (8483) also excludes "transmission equipment of the kinds described above (gear boxes, transmission shafts, clutches, differentials, etc.) but which are designed for use solely or principally with vehicles or aircraft (Section XVII); it should, however, be noted that this exclusion does not apply to internal parts of vehicle or aircraft engines - these parts remain classified in this heading."

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

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