CLA-2-84:OT:RR:NC:N1:106
Ms. Redonna Burnette
Convenience Food Systems
8000 N. Dallas Parkway
Frisco, TX 75034
RE: The tariff classification of a food slicer part from Germany.
Dear Ms. Burnette:
In your letter dated June 23, 2010, you requested a tariff classification ruling. Drawings and a description were included with your request.
The article in question is a gear shaft assembly, part number 15089883, which is designed solely for use in a food slicing machine where it drives the cutting blade. The shaft assembly contains various bearings, cogged gears and according to your drawing, a total of 19 parts which have been assembled into a functional unit.
You suggest that the gear shaft assembly would be correctly classified as transmission shafts and cranks; …housed bearings and plain shaft bearings; …: transmission shafts and cranks: other transmission shafts and cranks in 8483.10.5000 Harmonized Tariff Schedule of the United States (HTSUS). This is not correct as this is an assembly incorporating bearings, gears, sprockets and shafts of heading 8482 and 8483 and is more akin to a part based upon General Rule of Interpretation 1 to the Harmonized Tariff Schedule.
The applicable subheading for the gear shaft assembly will be 8438.90.9090, HTSUS, which provides for machinery, for the industrial preparation or manufacture of food or drink,…parts thereof: parts: other, other. The rate of duty will be 2.8 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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division