CLA-2-87:RR:NC:MM:101 I89200
Ms. Carmelita Middleton
Polaris Industries Inc.
2100 Highway 55
Medina, Minnesota 55340
RE: The tariff classification of All Terrain Vehicle parts: a Stator Assembly and a Flywheel Assembly from Italy, and a Gear Shaft Assembly from Japan
Dear Ms. Middleton:
In your letter dated November 27, 2002 you requested a tariff classification ruling.
You submitted samples and parts diagrams of All Terrain Vehicles Parts:
Stator Assembly – Part Number 4010709. You state that this assembly is produced from a composition of the following materials: an aluminum stator plate, stack of lamination sheets (armature), copper windings, trigger coil (plastic molded case that covers an internal coil + magnet), and wires that are protected by sheath and provided by terminals. The stator is the stationary part of the engine whose function is to generate wattage to keep the engine running by charging the battery and CDI (Capacitor Discharge Ignition). It also runs the electrical components on the vehicle and sends a signal for the spark plug to fire.
Flywheel Assembly – Part Number 4060152. You state that this assembly will be used on the twin cylinder All Terrain Vehicle engine. It mounts to the engine crankshaft and provides A/C current to the rectifier for charging, and to the CDI (Capacitor Discharge Ignition) by magnetic induction. The flywheel has internal magnets as part of its construction.
Gear Shaft Assembly – Part Number 3087030. You state that this assembly (also called the starter drive) mounts to the end of the starter motor. The gear shaft assembly engages and rotates the flywheel in order to start the engine when the starter motor is turned on.
The applicable subheading for the Stator Assembly will be 8511.90.6040, Harmonized Tariff Schedule of the United States (HTS), 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 parts…Other. The rate of duty will be 2.5% ad valorem. That duty rate will remain unchanged for the year 2003.
You suggest that the Flywheel Assembly should be classified under HTS 8511.20.0000, which provides for Electrical starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines…; generators…and cut-outs of a kind used in conjunction with such engines; and parts thereof: Ignition magnetos, magnetos-dynamos; magnetic flywheels.
We disagree with your proposed classification.
The applicable subheading for the Flywheel Assembly will be 8511.90.6040, Harmonized Tariff Schedule of the United States (HTS), 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 parts…Other. The rate of duty will be 2.5% ad valorem. That duty rate will remain unchanged for the year 2003.
You suggest that the Gear Shaft Assembly should be classified under HTS 8483.40.9000, which provides for Transmission shafts and cranks; gears and gearing; flywheels and pulleys and other transmission elements entered separately; gears and gearing, other than toothed wheels, chain sprockets and other transmission elements entered separately.
We disagree with you proposed classification.
The applicable subheading for the Gear Shaft Assembly will be 8708.99.6790, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other parts for power trains…Other. The rate of duty will be 2.5% ad valorem. That duty rate will remain unchanged for the year 2003.
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 Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division