CLA-2-87:S:N:1:101-864594
Mr. Rafael Quiroz, Jr.
U.S. Customhouse Broker
7100 San Bernardo
Suite 307
P.O. Box 3259
Laredo, TX 78044
RE: The tariff classification of automotive transmission gears
from Mexico
Dear Mr. Quiroz:
In your letter dated June 19, 1991, on behalf of Transeje,
S.A., you requested a tariff classification ruling. You have
submitted descriptive literature.
The imported articles are automotive transmission gears,
described as follows:
Part no. Description Function
43373 input shaft This shaft is the input of
R.P.M. and torque from the
transmission to the transfer
case.
73859X carry assembly This assembly together with the
planetary (planetary) ring gear
and sun gear change the torque...
43514 plate spline fin This part transmits the movement
and torque from the planetary
ring gear to the rear output
shaft.
42880 output shaft This shaft is the output of the
system. It delivers the output
torque and R.P.M. to the universal
joint of the vehicle.
The gears are used in the transmission that is installed in
the Ford Aerostar vehicle. You indicate that the gears are not
interchangeable with other applications because each one has its
own specific design character- istics.
It is your opinion the gears are classified in subheading
8483.40.90, Harmonized Tariff Schedule of the United States
(HTS), which is the provision for gears and gearing, other than
toothed wheels, chain sprockets and other transmission elements
entered separately.
Section XVI, Note 1(1), HTS, excludes articles of Section
XVII (which includes chapter 87) from classification within
Section XVI (which includes chapter 84). The merchandise cannot
be classified in subheading 8483.40.90, HTS. Section XVII, Note
3, HTS, requires that the term "parts" in chapter 87 refers only
to parts which are used solely or principally with the articles
of chapter 87. The literature notes that the gears are used
solely with motor vehicles for the transportation of persons.
Since the gears are used "solely or principally" with motor
vehicles and motor vehicles are classified in chapter 87, the
gears are "parts" within the meaning of Section XVII.
Furthermore, the Explanatory Notes (EN), although not
dispositive, should be looked to for the proper interpretation of
the HTS. The EN to Heading 8708, HTS, provides that this heading
covers parts and accessories of the motor vehicles of headings
87.01 to 87.05, and that includes gear boxes of all types and
gear pinions, gears and gearing (solely or principally used with
the above mentioned vehicles).
The applicable subheading for the automotive transmission
gears will be 8708.99.5085, Harmonized Tariff Schedule of the
United States (HTS), which provides for other parts of motor
vehicles. The rate of duty will be 3.1 percent ad valorem.
Articles classifiable under subheading 8708.99.5085, HTS,
which are products of Mexico are entitled to duty free treatment
under the Generalized System of Preferences (GSP).
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport