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NY E88231

November 2, 1999

CLA-2-84:RR:NC:1:102 E88231


TARIFF NO.: 8483.50.9080

Ms. Brenda J. Byars
Ripley Parts Operations
Komatsu America International Company
101 N. Industrial Road
Ripley, TN 38063

RE: The tariff classification of a front idler assembly from Japan

Dear Ms. Byars:

In your letter dated September15, 1999 you requested a tariff classification ruling on behalf of Komatsu America International Company.

The item in question is identified as parts number 19M-30-17110 and described as a complete front idler assembly for a Komatsu D575 bulldozer. Descriptive information and technical drawings were submitted.

The front idler is a larger roller found at the front of a track-layer type machine that serves as a pivot for the track chain to change direction. You indicate that the idler assembly is specifically designed for the Komatsu bulldozer.

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.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the HTS.

The issue raised in your request is whether the idler assembly is classified in HTSUS heading 8431, which provides for parts of machinery such as the D575 bulldozer, in heading 8483, which provides for pulleys. We find that the terms of the headings and relative section notes, as well as the ENs, require classification of the idler assembly in HTSUS heading 8483.

The EN to heading 8483 explains that the heading covers pulleys, which consist of wheels, sometimes with a grooved rim, which transmit rotary movement from one to another by means of an endless belt or rope revolving in contact between them. The heading also covers free pulleys, e.g., idlers and jockey wheels, which do not transmit any power, but simply act as a guide or turning post. Although the idler assembly may be specialized for use solely with the bulldozer, it is nonetheless an article of HTSUS heading 8483.

The notes to section XVI of the HTSUS govern the classification of articles under HTSUS headings 8431 and 8483. Note 2(a) to that section provides that parts, which are goods included in any of the headings of chapters 84 and 85 of the HTSUS, are in all cases to be classified in their respective headings.

Heading 8431 and heading 8483 are in chapter 84 of the HTSUS. In accordance with Note 2(a) to section XVI, HTSUS, because the idler assembly is an article of heading 8483, HTSUS, whether or not the assembly is a part provided for in heading 8431, HTSUS, it falls to be classified in heading 8483, HTSUS.

The applicable subheading for the front idler assembly will be 8483.50.9080, HTSUS, which provides for other pulleys. The rate of duty will be 2.8 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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