CLA-2-84:S:N:N1:103 898408
Mr. Gary Dunn
2332 Lakeview Circle
Matthews, NC 28105
RE: The tariff classification of a brake drum and wheel hub from
China
Dear Mr. Dunn:
In your letter dated May 23, 1994 you requested a tariff
classification ruling.
With your inquiry you submitted blueprints depicting a brake
drum casting identified as part number 67518R, and a wheel hub
casting identified as part number 1007-1348R. These articles will
be made of cast iron, and will undergo unspecified machine
finishing operations in China of such a nature that they will be
90-100 percent finished prior to exportation. After importation
into the United States, they will be assembled with other
components to form a wheel axle assembly. This assembly, in turn,
will be used as an original component or as a replacement part in
a great variety of equipment, including farm equipment,
construction machinery, special transport trailers, multi-function
agricultural equipment, cranes, mining equipment, road graders and
scrapers, and other heavy industrial equipment.
Note 2 to section XVI of the Harmonized Tariff Schedule of the
United States (HTS), the tariff section which encompasses machinery
and parts thereof, indicates that parts not suitable for use solely
or principally with a particular kind of machine, or with a number
of machines of the same heading, are to be classified in heading
8485 or heading 8548. Heading 8485 basically encompasses
machinery parts not containing electrical features, while heading
8548 encompasses electrical parts of machinery. As they do not
contain electrical features, the applicable subheading for the
brake drum and wheel hub will be 8485.90.0000, HTS, which provides
for other machinery parts, not containing connectors, insulators,
coils, contacts or other electrical features, and not specified or
included elsewhere. The rate of duty will be 5.7 percent ad
valorem.
Subheading 9817.00.6000, HTS, describes the following: parts
to be used in articles provided for in headings 8432, 8433, 8434
and 8436, whether or not such parts are principally used as parts
of such articles and whether or not covered by a specific provision
within the meaning of additional U.S. rule of interpretation 1(c).
Headings 8432, 8433, 8434 and 8436 refer to specific types of
agricultural and horticultural machinery. If actually used in such
machinery, and upon compliance with the requirements of Sections
10.131-10.139 of the Customs Regulations, the brake drum and wheel
hub would be classifiable in subheading 9817.00.6000, HTS, and
would be free of duty.
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