CLA-2 CO:R:C:G 087166 AJS
District Director
U.S. Customs Service
Port of Detroit
Patrick V. McNamara Building
477 Michigan Avenue
Suite 200
Detroit, Michigan 48266
RE: Protest No. 3801-9-002336; pulleys; automotive pulleys; HQ
084120 (04/07/89); Subheading 8483.50.80; Heading 8409; parts of
engines; Heading 8708; parts of motor vehicles; Section XVI, note
1(l); Section XVII, note 2(e); Explanatory Note 84.83.
Subheading 8483.50; Section XVI, note 2(a).
Dear District Director:
Protest No. 3801-9-002336 dated 08/16/89, was filed against
the liquidations on 07/07/89 of automotive pulleys which were
classified within subheading 8483.50.80, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
This protest involves the classification of automotive
pulleys that are mounted on or beyond the crankshaft. The
pulleys receive and transmit motive power from the engine to
operate various belt driven automotive equipment such as water
pumps, alternators, air conditioners and the like.
ISSUE:
Whether the pulleys at issue are properly classifiable
within subheading 8483.50.80, HTSUSA, which provides for other
flywheels and pulleys; or classifiable within subheading
8708.99.50, HTSUSA, which provides for other parts and
accessories of the motor vehicles of headings 8701 to 8705.
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LAW AND ANALYSIS:
In HQ 084120 (04/07/89), Customs stated that "automotive
pulleys designed to be attached to engines are classifiable in
subheading 8483.50.80, HTS[USA], and not in a subheading of 8409
(parts of engines) or a subheading of 8708 (parts of motor
vehicles)." These pulleys were attached to engines and used
solely or principally with motor vehicle engines. Furthermore,
we stated that "[a] pulley, whether a tensioner for a cambelt or
a pulley wheel for a belt driven water pump, is an integral part
of the design of an engine." Based on this conclusion, the
pulleys in that case were excluded from classification within
heading 8708. The pulleys at issue are attached to engines and
used solely or principally with motor vehicle engines.
The importer claims that the pulleys at issue are not an
internal part of the engine and therefore are not an integral
part which can be classified according to HQ 084120. The pulleys
in HQ 084120 were not internal to the engine but attached to the
engine. The pulleys at issue also are attached to the engine.
Furthermore, the importer claims that these pulleys are
classifiable within heading 8708 as a part of a motor vehicle.
This argument was specifically rejected in HQ 084120, and we find
no compelling reason to accept it at this time.
Heading 8483, HTSUSA, is included within Section XVI. Legal
note 1(l) of Section XVI excludes articles of section XVII from
classification in that section. Section XVII provides for "parts
and accessories" of motor vehicles within heading 8708. However,
section XVII note 2(e) limits the scope of the terms "parts and
accessories" and excludes [engines and parts of engines] and
articles of heading 8483 that are integral parts of engines from
classification as parts and accessories in heading 8708. Pulleys
are an article of heading 8483, and an automotive pulley is an
integral part of an engine. This language does not require an
integral part to be an internal part of the engine block.
Therefore, the pulleys at issue are excluded from classification
within heading 8708.
Heading 8483, HTSUSA, provides for pulleys. There is no
dispute that the article at issue is a pulley, only whether its
attachment to the engine excludes it from classification within
this heading. The Explanatory Notes (ENs) to heading 8483 state
that this heading excludes "[t]ransmission equipment of the kinds
described above (gear boxes, transmission shafts, clutches,
differentials, etc.), but which are designed for use solely or
principally with vehicles or aircraft (Section XVII); it should,
however, be noted that this exclusion does not apply to internal
parts of vehicle or aircraft engines - these parts remain
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classified in this heading." Neither automotive pulleys nor
flywheels are mentioned within this exclusionary note. The fact
that the pulleys at issue are attached to the engine and not
internal to the engine block, does not preclude there
classification within this heading. Accordingly, this legal note
does not support the claim that automotive pulleys are specifi-
cally excluded from heading 8483.
Pulleys are specifically enumerated within subheading
8483.50. They are described as articles which consist of wheels
which transmit rotary movement from one to another by means of an
endless belt or rope revolving in contact between them. ENs
84.83. This heading covers simple pulleys, wide pulleys, conical
pulleys, stepped pulleys etc. The article at issue is an
automotive pulley. Neither the text of subheading 8483.50 nor
the ENs exclude automotive pulleys from classification within
heading 8483. Therefore, the pulleys at issue are described by
the terms of this subheading. More specifically, they are
provided for within subheading 8483.50.80, HTSUSA.
Section XVI note 2(a) states that parts which are goods
included in any of the headings of chapters 84 and 85 are in all
cases to be classified in their respective heading. The pulleys
in question are a part of an automobile engine. Parts suitable
for use solely or principally with automobile engines are
provided for within heading 8409. However, the pulleys at issue
are articles included in a heading of chapter 84 (i.e., 8483).
Accordingly, the automotive pulleys are precluded from classifi-
cation as a part of an automobile engine within heading 8409.
HOLDING:
The automotive pulleys at issue are properly classifiable
within subheading 8483.50.80, HTSUSA, which provides for other
flywheels and pulleys. This type of merchandise is generally
dutiable at the rate of 5.7 percent ad valorem, but if eligible
for treatment under the United States-Canada Free-Trade Agreement
it would be dutiable at the rate of 4.5 percent ad valorem. The
protest should be denied and a copy of this letter should be
attached to Customs form 19 and forwarded to the protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division