CLA-2 CO:R:C:M 952102 CMS
Robert E. Burke, Esq.
Lawrence M. Friedman, Esq.
Barnes, Richardson & Colburn
200 East Randolph Drive, Ste. 7920
Chicago, IL 60601
RE: Gears; Gearing; Toothed Wheel; Teeth; Spur; Helical;
Parts of Compression Ignition Engines; Worm Gears; Shaft
Mounting Hubs; 8483.40.90; HQ 089554, Modified
Dear Mr. Burke:
This is in response to your request dated May 15, 1992, on
behalf of Cummins Engine Company, Inc., for a classification
ruling on certain gears. The Regional Commissioner of Customs,
New York, has referred the matter to Customs Headquarters for a
reply.
FACTS:
The merchandise consists of certain gears designed for use
in compression ignition engines. The gears are metal discs of
various diameters into which teeth have been cut. Some of the
gears are attached to a hub for the purpose of fastening the gear
to a shaft. The individual gears are entered separately from
gear boxes, gear trains and assemblies of gears and gearing.
ISSUE:
Is the merchandise classified as gears and gearing, other
than toothed wheels, chain sprockets and other transmission
elements entered separately, in subheading 8483.40.90, Harmonized
Tariff Schedule of the United States (HTSUS), or as parts of
gearing, gear boxes and other speed changers, in subheading
8483.90.50, HTSUS?
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LAW AND ANALYSIS:
The HTSUS provides that the classification of articles is
governed by the General Rules of Interpretation (GRI's). GRI 1
states in pertinent part that "...classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...".
Heading 8483 in part describes gears and gearing and parts
thereof. The merchandise is described by heading 8483.
Subheading 8483.40.90 describes gears and gearing, other
than toothed wheels, chain sprockets and other transmission
elements entered separately. Subheading 8483.90.50 describes
parts of gearing, gear boxes and other speed changers.
The principal issue is whether the individual gears under
consideration are excluded from subheading 8483.40.90 by the
exclusionary clause "other than toothed wheels, chain sprockets
and other transmission elements entered separately".
The Harmonized Commodity Description and Coding System
Explanatory Notes to Heading 8483, p. 1326, provide that "[t]he
basic gear is the toothed wheel, cylinder, cone, rack or worm,
etc. In an assembly of such gears, the teeth of one engage with
the teeth of another... The group covers all type of gears...
[and] also covers toothed and similar wheels for use with
transmission chains."
The Explanatory Notes describe "toothed wheels" as gears
which engage the teeth of other gears, and also as wheels which
engage transmission chains. "[T]oothed wheels" are specifically
named in the exclusionary language under consideration as a
transmission element. Whether or not the gears under
consideration are accurately described as "toothed wheels", they
are at least "transmission elements". Pursuant to the
exclusionary language of subheading 8483.40.90, when these
transmission elements are entered separately, they are not
classified in subheading 8483.40.90, HTSUS.
The merchandise under consideration is described as "gears
and gearing; parts thereof: ...Parts: ...Parts of gearing, gear
boxes and other speed changers", and is classified in subheading
8483.90.50, HTSUS.
EFFECT ON OTHER RULINGS:
HQ 089554 (July 3, 1991), held in part that certain gears
which were classified separately were classified in subheading
8483.40.90, HTSUS. Pursuant to section 177.9(d),
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Customs Regulations (19 CFR 177.9(d)), HQ 089554 is modified
to provide that the gears are classified in subheading
8483.90.50, HTSUS.
HOLDING:
The merchandise under consideration is classified as "gears
and gearing; parts thereof: ...Parts: ...Parts of gearing, gear
boxes and other speed changers", in subheading 8483.90.50, HTSUS,
currently subject to a Column 1 General duty rate of 2.5%, ad
valorem. Pursuant to section 177.9(d), Customs Regulations (19
CFR 177.9(d)), HQ 089554 (July 3, 1991), is modified to provide
that the gears are classified in subheading 8483.90.50, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division