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NY F83041

March 7, 2000

LA-2-84:RR:NC:1:102 F83041


TARIFF NO.: 8483.40.9000

Mr. Nick Van Nice
Kuehne & Nagel
4202 E. Elmwood Street (Suite 23)
Phoenix , Arizona 85040

RE: The tariff classification of a right angle gear drive from Saudi Arabia.

Dear Mr. Van Nice:

In your letter dated February 11, 2000 you requested a tariff classification ruling on behalf of your client NPA Acquisition Company, doing business as National Pump Company.

The article in question is described as a right angle gear drive for use with vertical turbine or centrifugal water pumps. Descriptive literature was submitted.

The right angle gear drive is a cased assembly of mechanical gears used to transfer torque from a power unit to a pump mechanism. The design of the gearing allows the power unit to be mounted at a right angle to the drive shaft of the pump. You indicate that the drive’s casing is specifically designed to be mounted to the top of a deep vertical well pump and that the drive is suitable for use principally with deep well pumps.

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 right angle drive is classified in HTSUS heading 8413, which provides for parts of liquid pumps, or in heading 8483, which provides for gears and gearing. We find that the terms of the headings and relative section notes, as well as the ENs, require classification of the right angle gear drive in HTSUS heading 8483.

The EN to heading 8483 explains that the heading includes all types of gears and assemblies of such gears. The EN further explains that such assemblies may be used to change the direction in which power is transmitted. Although the right angle drive may be specialized for use solely with well pumps, 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 8413 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 8413 and heading 8483 are in chapter 84 of the HTSUS. In accordance with Note 2(a) to section XVI, HTSUS, because the right angle drive is an article of heading 8483, HTSUS, whether or not it is a part provided for in heading HTSUS 8413, it falls to be classified in heading 8483, HTSUS.

The applicable subheading for the right angle drive will be 8483.40.9000, HTSUS, which provides for gears and gearing. The 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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