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NY C83836

March 3, 1998

CLA-2-84:RR:NC:1:102 C83836


TARIFF NO.: 8433.90.1000; 8483.10.5000; 8483.20.8040

Mr. Marc D. Torrence
V. Alexander & Company
15 Century Boulevard (Suite 400)
Nashville, Tennessee 37214-3650

RE: The tariff classification of a lawn mower jackshaft housing assembly and a deck mandrel assembly.

Dear Mr.Torrence:

In your letter dated January 23,1998 you requested a tariff classification ruling on behalf of your client International Supply Company.

The items in question are a jackshaft housing assembly, identified as assembly "A", and a lawn mower deck mandrel assembly, identified as assembly "B". The assemblies will be used exclusively in the cutting decks of riding lawn mowers. Although functionally identical, each assembly is constructed differently to meet the specific design requirements for the particular lawn mower in which it will be used. Samples and technical drawings were submitted.

Assembly "A" consists of a cast aluminum housing, two sealed ball bearings and a steel shaft. The housing is machined to accept the two ball bearings, which are press fit into the central bore of the housing. The steel shaft is simply inserted into the housing through the bore of each bearing. The steel shaft is in no way fixed to the housing and can be easily removed.

Assembly "B" consists of a cast aluminum housing, two sealed ball bearings, a flanged steel mandrel shaft and a felt washer. The housing is machined to accept the two ball bearings, of which only one is press fit into the central bore. The remaining bearing is press fit onto the steel mandrel shaft, with the felt washer separating the bearing from the shaft's flange. The assembly is designed such that the outer diameter of the shaft mounted bearing rests in the central bore of the housing, while the outer diameter of the shaft rests in the bore of the housed bearing. As in assembly "A", the mandrel shaft is simply inserted into the housing and can be easily removed.

In each of the assemblies the housing is designed to allow the assembly to be attached to the cutting deck of the lawn mower and fix the shaft in a position perpendicular to the deck. The shaft is designed to accept a drive element, e.g., a belt driven pulley, at one of its ends and the cutting blade of the mower at the other. The function of the shaft is to rotate the cutting blade by transmitting power from the rotating drive element. The bearings serve to reduce friction and allow the shaft to rotate freely within the housing.

The two housings, the jackshaft and the shaft mandrel are parts solely used in the lawn mowers of heading 8433, Harmonized Tariff Schedule of the United States (HTSUS). The housings and the jackshaft are also articles of heading 8483, HTSUS, which provides for housed bearings and transmission shafts. The shaft mandrel, which is not simply a transmission shaft, but an assembly consisting of a transmission shaft, a ball bearing and felt washer, is beyond the scope of HTSUS heading 8483.

Heading 8433 and heading 8483 are within chapter 84 of the HTSUS. Note 2 to section XVI governs the classification of parts of machines within chapter 84. Note 2(a) to section XVI provides that parts which are articles of any of the headings of Chapter 84 are in all cases to be classified in their respective headings. Because the housings and jackshaft are articles included in heading 8483, they cannot be classified as parts under heading 8433, HTSUS.

You indicate that the shafts and housings may be imported separately or together, with each shaft inserted into its corresponding housing, and ask that we consider both cases in responding to your ruling request. However, we find that the shafts and housings, which are separate and distinct articles for tariff purposes, will retain their individual identities, whether or not the shafts are inserted into the housings and imported together.

The applicable subheading for the housings for both assembly "A" and assembly "B" will be 8483.20.8040, HTSUS, which provides for other housed bearings incorporating ball bearings. The rate of duty will be 4.7 percent ad valorem.

The applicable subheading for the jackshaft for assembly "A" will be 8483.10.5000, HTSUS, which provides for other transmission shafts and cranks. The rate of duty will be 0.8 percent ad valorem.

The applicable subheading for the shaft mandrel for assembly "B" will be 8433.90.1000, HTSUS, which provides for parts of mowers for lawns, parks or sports grounds. The rate of duty will be 0.8 percent ad valorem.

It is the opinion of this office that, depending on the country of origin of the ball bearing(s) contained in the housings, the housings may be subject to anti-dumping margins under current Department of Commerce orders related to antifriction bearings. Please contact your local port for the specific countries, case numbers and percentages for each case. If you desire a binding ruling on the applicability of either anti-dumping or countervailing duty to your product, please write directly to the Office of Compliance, Department of Commerce, Washington, D.C.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Kenneth T. Brock at 212-466-5493.


Robert B. Swierupski

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