CLA-2 RR:CR:GC 961097 JAS
Mr. James J. Kelly
Wolf D. Barth Co., Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: NY 883907 Modified; Automotive Tensioning Pulley, Timing Belt Tensioner; Pulley Wheel; Automotive Engine Component for Adjusting and Maintaining Ignition Timing; Parts of Internal Combustion Engines, Subheading 8409.91.91; Nidec Corporation v. U.S., Section XVI, Note 2, HQ 087166
Dear Mr. Kelly:
In NY 883907, which the Area Director of Customs, New York,
issued to you on March 23, 1993, on behalf of INA Bearings Co.,
Inc., certain automotive tensioning pulleys were held to be
classifiable in subheading 8409.91.91 (now 91.99), Harmonized
Tariff Schedule of the United States (HTSUS), as other parts of
internal combustion engines.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
notice of the proposed modification of NY 883907 was published on
April 8, 1998, in the Customs Bulletin, Volume 32, Number 14. No
comments were received in response to that notice.
FACTS:
NY 883907 in part described a timing belt tensioner,
designated item F65215-100, as a grooved wheel through which a
shaft passes and which rotates on bearings, and over which a
continuous slotted band rotates. Also called an automotive
tensioner pulley, the device is an integral component of an
internal combustion engine and is used to adjust and maintain
proper engine timing. Based on an administrative decision,
issued under the HTSUS predecessor tariff code, the Tariff
- 2 -
Schedules of the United States (TSUS), you expressed the opinion
that the pulleys were to be considered for tariff purposes as
parts of automobile engines.
The provisions under consideration are as follows:
8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408:
Other:
8409.91 Suitable for use solely or principally with spark-ignition internal combustion piston engines:
8409.91.91 (now 99) Other
* * * *
8483 Transmission shafts...; flywheels and pulleys, including pulley blocks;...parts thereof:
8483.50 Flywheels and pulleys, including pulley blocks:
8483.50.90 Other
ISSUE:
Whether automotive tensioning pulleys are goods included in
heading 8483.
LAW AND ANALYSIS:
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, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
- 3 -
Subject to certain exceptions that are not relevant here,
goods that are identifiable as parts of machines or apparatus of
Chapter 84 or Chapter 85 are classifiable in accordance with
Section XVI, Note 2, HTSUS. Nidec Corporation v. United States,
861 F. Supp. 136, aff'd. 68 F. 3d 1333 (1995). 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 headings. See
Note 2(a). Other parts, if suitable for use solely or
principally with a particular machine, or with a number of
machines of the same heading, are to be classified with the
machines of that kind. See Note 2(b). Notwithstanding the fact
that the pulleys may be principally if not solely used as parts
of internal combustion engines, they are goods included in
heading 8483. See HQ 087166, dated November 1, 1990.
HOLDING:
Under the authority of GRI 1, the timing belt tensioner,
item F 65215-100, is provided for in heading 8483. It is
classifiable in subheading 8483.50.90, HTSUS.
NY 883907, dated March 23, 1993, is modified accordingly.
In accordance with 19 U.S.C. 1625(c)(1), this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to 19 U.S.C.
1625(c)(1) does not constitute a change of practice or position
in accordance with section 177.10(c)(1), Customs Regulations (19
CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division