CLA-2 CO:R:C:M 089554 DWS
Ms. Shirley Moore
LEP International
3205 South Martin Drive
East Point, GA 30344
RE: Classification of Pump Gears and Gear Stabilizers
Dear Ms. Moore:
This in response to your letter of May 8, 1991, written on
behalf of Sauer Sunstrand, concerning the classification of a set
of pump gears and a pump stabilizer under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
The subject gears are toothed and are only used for the
pumps which Sauer Sunstrand imports. They function as the fluid
driving mechanisms in a hydraulic gear pump. The construction of
the gear unit is such that one gear, the driving gear, is turned
by an external force, and it in turn drives an idler gear. The
gears are in no way transmission elements. The whole function of
the rotating gears is not to drive something else, but to pump
fluid. Therefore, the gears are not involved in the transmission
of power. The gear stabilizers are figure-eight shaped housings
which contain plain shaft bearings and mount above and below the
fluid gears. The gears and gear stabilizers join together to
form the core of the hydraulic pump.
ISSUES:
What is the classification of the gears under the HTSUSA?
What is the classification of the gear stabilizers under the
HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
The gear stabilizers are classifiable under subheading
8413.91.90, HTSUSA, which provides for Pumps for liquids, whether
or not fitted with a measuring device; liquid elevators; parts
thereof: Parts: Of pumps: Other: Of hydraulic fluid power pumps.
They are specifically designed for insertion into the pump body
and contain passages for fluid flow and retention of sealing
elements.
Concerning the classification of the gears, subheading
8483.40.90, HTSUSA, provides for Gears and gearing, other than
toothed wheels, chain sprockets and other transmission elements
entered separately. In understanding the language of subheading
8483.40.90, HTSUSA, the Explanatory Notes may be utilized. The
Explanatory Notes, although not dispositive, are to be used to
determine the proper interpretation of the HTSUSA. 54 Fed. Reg.
35127, 35128 (August 23, 1989). Explanatory Note 84.83 (p.1325)
states that "The goods covered by this heading are mainly
(emphasis supplied):
(i) Certain mechanical parts which are used in the
transmission of power from an external power unit to
one or more machines.
(ii) Certain internal parts of a machine, used to transmit
power to the various parts of the same machine.
Explanatory Note (C) (p.1326) provides that "The group covers all
(emphasis supplied) types of gears . . ."
Even though the subject gears are not part of groups (i)
and (ii), they are not precluded from classification under
subheading 8483.40.90, HTSUSA. The Explanatory Note provides
that gears under that heading are used mainly (emphasis supplied)
for purposes contained in (i) and (ii). We interpret this to
mean that gears used for other purposes may be classifiable
under Heading 8483, HTSUSA. Since Heading 8483, HTSUSA, "covers
all types of gears" except for toothed wheels (the subject gears
are cylindrical), the gears are classifiable under subheading
8483.40.90, HTSUSA.
HOLDING:
The gear stabilizers are classifiable under subheading
8413.91.90, HTSUSA, which provides for Pumps for liquids, whether
or not fitted with a measuring device; liquid elevators; parts
thereof: Parts: Of Pumps: Other: Of hydraulic fluid power pumps.
The general, column one rate of duty is 3 percent ad valorem.
The gears are classifiable under subheading 8483.40.90,
HTSUSA, which provides for Gears and gearing, other than toothed
wheels, chain sprockets and other transmission elements entered
separately. The general, column one rate of duty is 2.5 percent
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division