CLA-2-84:OT:RR:NC:N1:102
Ms. Stephanie Sherrod
Echo Inc.
400 Oakwood Road Echo
Lake Zurich, IL 60047
RE: The tariff classification of a pulley assembly and a recoil assembly from China
Dear Ms. Sherrod:
In your letter dated September 14, 2018, you requested a tariff classification ruling for two items.
The first item under consideration is referred to as a “pulley assembly”. The assembly is used in conjunction with a recoil starter and is designed to turn a coiled rope in a forward or reverse direction. The unit is installed onto the engine of an agricultural machine
The second item under consideration has been identified as a “recoil starter assembly”, which is an integral part of the recoil starter system. A recoil start, also known as a manual, or pull start, is a method of starting an internal combustion engine, usually on small machines, such as lawn mowers, chainsaws, ultralight aircraft, small outboard motors and portable engine-generators.
In your letter, you suggest that the pulley assembly and starter assembly be classified under subheading 8412.80.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other engines and motors, and parts thereof, not elsewhere specified, excluding motors for 8501.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes.
Legal Note 2(a) to Section XVI states, “Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their respective headings…”
As per a telephone conversation held with your office, the pulley and recoil starter assemblies are imported separately. As a result, classification of the pulley and recoil assemblies in heading 8412, HTSUS, is precluded, as each assembly is provided for elsewhere.
Therefore, in accordance with Note 2(a) to Section XVI, the applicable subheading for the pulley assembly will be 8483.50.9080, HTSUS, which provides for “Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gearboxes and other speed changers including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof: Flywheels and pulleys, including pulley blocks: Other: Other: Other”. The general rate of duty will be 2.8 percent ad valorem.
The applicable subheading for the recoil starter assembly will be 8511.90.6040, HTSUS, which provides for “Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, spark plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines; parts thereof: Parts: Other: Other”. The rate of duty will be 2.5 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8483.50.9080, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8483.50.9080, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division