CLA-2-84:RR:NC:N1:102
Ms. Kelly Kane
Tigercat Industries, Inc.
40 Consolidated Drive
P.O. Box 544
Paris, Ontario Canada N3L 3T6
RE: The tariff classification of gear boxes from Germany and Italy.
Dear Ms. Kane:
In your letter dated June 1, 2007 you requested a tariff classification ruling.
The items you plan to import are three fixed ratio gear boxes without motors to be used with the Tigercat line of feller bunchers forestry equipment. Two of the gear boxes, Part Numbers BK030 and BK058, are for the swing drive of the rotational base for the cab unit of the feller bunchers. The third gear box, Part Number BK065, is for the track drive in the under carriage. Descriptive literature was submitted.
In your request you indicate the gear boxes are properly classified under subheading 9817.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts to be used in articles provided for in headings 8432, 8433, 8434 and 8436. In order to qualify for duty-free treatment under 9817.00.60 the parts at issue must actually be used with the machines of 8432, 8433, 8434 and 8436 in accordance with sections 10.131 to 10.139 of the Customs Regulations. Therefore, if the gear boxes are actually used in a machine of one of the four named headings within three years of the date of entry it would qualify for duty-free treatment under 9817.00.60, assuming compliance with the certification process laid out in the above mentioned cited regulation.
In your request you also suggest that the gear boxes are classified in subheading 8483.40.5050 (HTSUS), which provides for other gear boxes and speed changers. However, fixed ratio gear boxes are more specifically provided for elsewhere.
The applicable subheading for the swing drive and track drive gear boxes will be 8483.40.5010, (HTSUS), which provides for other fixed ratio speed changers. The rate of duty will be 2.5 percent ad valorem.
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 http://www.usitc.gov/tata/hts/.
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 Kenneth T. Brock at 646-733-3009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division