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HQ 953825

JULY 30 1993

CLA-2:CO:R:C:M 953825 JAS


TARIFF NO.: 8483.90.50

Mr. Jackson S. Broome
Aermotor Windmill Corporation
P.O. Box 5110
San Angelo, TX 76902

RE: Gears, Gearing, Pitman Arm, Connecting Linkage for Water Pumping Windmills; Cast Parts, Finished and Unfinished; Blanks, GRI 2(a)

Dear Sir:

In a letter dated March 30, 1993, you inquire as to the tariff classification of certain cast parts from Mexico for a water pumping windmill. Photographs and cut-away drawings were submitted.


The parts in issue are the pinion gear (components A704 and B704), large gear both finished and "raw" or unfinished (designated A705 and B705), and the pitman arm both finished and "raw" or unfinished (designated A686 and B686). These are components of a windmill which will be connected after importation to a water pump which will serve as irrigation apparatus.

The pinion gear consists of 2 circular cast articles with raised centers and hollow middles, and teeth cut around the circumference. The large gear consists of 2 circular cast articles having a larger diameter than the pinion gear. Each has teeth cut around its circumference and seven punched or drilled holes evenly spaced around a recessed middle. Three of the holes on each gear are flanged. The "raw" or unfinished large gear is identical except that the teeth are not cut and two of the three flanged holes are not finished machined. The pitman is a connecting arm one end of which is raised or flanged with a small diameter hole, and the other end similarly flanged but with two larger diameter holes. The "raw" or unfinished pitman arm is identical except that it is not finish machined. We understand that each part or component will be imported in bulk quantities. - 2 -


Whether the "raw" parts are considered to be unfinished articles for tariff purposes; whether the gears and pitman arm are speed changers or parts of speed changers.


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, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

In accordance with GRI 2(a), the terms of the headings apply to articles imported incomplete or unfinished. Under this rule, articles qualifying as blanks are considered to be unfinished for tariff purposes. Blanks are articles not ready for direct use, having the approximate shape or outline of the finished article or part, and which can be used, other than in exceptional cases, for completion into the finished article or part. As described, the large gear and pitman arm meet this description and are blanks for tariff purposes. They are classifiable in the same provision as the finished or complete article.

As to the proper classification of the merchandise, heading 8483 in part covers gear boxes and other speed changers, gears and gearing, and parts of these articles. Goods of heading 8483 include certain mechanical parts used in the transmission of power from an external power unit to one or more machines and certain internal parts of a machine used to transmit power to the various parts of the same machine. In an assembly of gears, the teeth of one engage with the teeth of another so that the rotary movement of the first is transmitted to the next, and so on. According to the relative number of teeth in the separate units, the rotary movement may be transmitted at the same rate, or at a faster or slower rate. Both the pinion gear and the large gear function in this manner.

According to the type of gear and the angle at which it meshes with the next, the direction of transmission may be changed, or a rotary movement converted into a linear movement or vice versa. According to the submitted drawings the pitman arm is a component that operates in conjunction with the toothed gears to transfer the rotary motion of the windmill to the back- and-forth, linear motion of the pump. When assembled in the windmill housing, the pinion gear, large gear, and pitman arm are considered gearing for tariff purposes. In the condition in which these components are imported, in bulk, they are regarded as parts of gearing. - 3 -


Under the authority of GRI 1, the pinion gear (A704 and B704), the large gear (A705 and B705), and the pitman arm (A686 and B686) are provided for in heading 8483 as parts of gearing. Under the authority of GRI 2(a), the unfinished or "raw" large gear and pitman arm are similarly provided for.

All of these articles are classifiable in subheading 8483.90.50, HTSUS, a provision for parts of gearing, gear boxes and other speed changers. The rate of duty is 2.5 percent ad valorem.

Articles from Mexico classifiable in subheading 8483.90.50 have previously been eligible for free entry under the Generalized System of Preferences (GSP), upon compliance with the law and sections 10.171 to 10.178, Customs Regulations. However, because the GSP expired at midnight on July 4, 1993, duties at the rate of 2.5 percent must now be deposited. Legislation that would reinstate the GSP retroactively has been proposed but not yet enacted.

We enclose for your convenience copies of the applicable GSP provisions and general notices published in the Federal Register on July 1 and July 28, 1993 (58 FR 35506 and 40464) outlining Customs mechanism to facilitate refunds in the event the referenced legislation is enacted.


John Durant, Director
Commercial Rulings Division

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