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February 16, 1999

CLA-2-84:RR:NC:1:102 D86866


TARIFF NO.: 8483.90.5000

Mr. Timothy Hawks
Daimler Chrysler
CIMS: 483-00-42
800 Chrysler Drive East
Auburn Hills, MI 48326-2757

RE: The tariff classification of a drive gear from Canada.

Dear Mr. Hawks:

In your letter dated January 14, 1999 you requested a tariff classification ruling on behalf of Daimler Chrysler.

The item in question is identified as part number 04799573 and described as a drive gear to be used in an hydraulic pump. The pump in turn is used as a part of a transmission for a motor vehicle. A sample was submitted.

The drive gear is a toothed wheel for a type of rotary gear pump which consists of two or more meshing gears enclosed within a close-fitted housing. Fluid introduced into the pump is captured between the intermeshing teeth of the gears and forcibly ejected out of a discharge port. The pressurized discharge from the pump provides fluid power within the vehicle’s transmission.

In your request you specifically question whether the drive gear in question is to be classified as a part of gearing, a part of a pump, or as a part of a motor vehicle.

Heading 8483 of the Harmonized Tariff Schedule of the United States (HTSUS) provides for gears, when entered separately, as parts of gearing. HTSUS heading 8413 provides for parts of hydraulic fluid power pumps. HTSUS heading 8708 provides for parts and accessories of the motor vehicles of headings 8701 to 8705. Heading 8708 is in section XVII of the HTSUS. Note 2(e) to section XVII, HTSUS, excludes parts and accessories which are machines or apparatus of HTSUS headings 8401 to 8479, or parts thereof, from the section. Because the drive gear is an article of HTSUS heading 8413, it cannot be classified in heading 8708, HTSUS.

Heading 8483 and heading 8413 are in chapter 84 of section XVI of the HTSUS. The classification of parts of machines within chapter 84 is controlled by the rules set out in Note 2 to section XVI, HTSUS. Because the drive gear is a part which is a good included in both HTSUS headings 8413 and 8483, it is not a part which can be classified by the application of Note 2(a). Note 2(b) provides that such parts, if suitable for use solely or principally with a particular kind of machine, are to be classified with the machines of that kind. Accordingly, we find that the drive gear is suitable principally, if not solely, for use with gearing and falls to be classified in heading 8483, HTSUS.

The applicable subheading for the drive gear will be 8483.90.5000, HTSUS, which provides for parts of gearing. The general rate of duty will be 2.5 percent ad valorem.

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 212-637-7026.


Robert B. Swierupski

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