United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J84444 - NY J84495 > NY J84453

Previous Ruling Next Ruling
NY J84453

May 29, 2003

CLA-2-84:RR:NC:1:102 J84453


TARIFF NO.: 8483.40.5010

Mr. David M. Schwartz
Thompson Coburn LLP
1909 K Street, N.W. (Suite 600)
Washington, D.C. 20006-1167

RE: The tariff classification of gear boxes for turbines from Italy

Dear Mr. Schwartz:

In your letter dated April 30, 2003 you requested a tariff classification ruling on behalf of your client FiatAvio.

The articles in question are described as an inlet gear box, part number 9185M71G28, and a transfer/accessory gear box, part number L24644G06. You indicate that the gear boxes are imported exclusively for use in the manufacture and operation of an LM6000 aero-derivative turbine. You also offer that the gearboxes are properly classified as parts of such turbines in heading 8411, Harmonized Tariff Schedule of the United States (HTSUS). Although descriptive literature on the turbine was submitted, literature specific to the gear boxes was not made available. We assume from your explanation of what the gear boxes do within the turbine assembly that they are essentially fixed ratio speed changers.

We agree the gear boxes may be, prima facie, parts of the turbine provided for in HTSUS heading 8411. However, heading 8411 falls within chapter 84 of the HTSUS. Chapter 84 is in section XVI, HTSUS. Note 2(a) to section XVI provides in relevant part that parts which are goods included in any of the headings of chapter 84 are in all cases to be classified in their respective headings. If the gear boxes are articles of any other heading of chapter 84, then they cannot be classified as parts in heading 8411, HTSUS.

We note that gear boxes are specifically provided for in HTSUS heading 8483. The Explanatory Notes (EN) to the Harmonized Tariff System relevant to HTSUS heading 8483 explain that the heading includes all types of gears and assemblies of such gears used to change speed and/or the direction in which power is transmitted. Accordingly, we find that the gear boxes in question are articles of HTSUS heading 8483. Accordingly, as required by note 2(a) to HTSUS section XVI, the gear boxes fall to be classified in heading 8483, rather than heading 8411, HTSUS.

The applicable subheading for the gear boxes will be 8483.40.5010, HTSUS, which provides for other fixed ratio speed changers. 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 CFR Part 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 646-733-3009.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: