CLA-2-87:OT:RR:NC:N1:106
Dana Fagerlie
Corporate Supplier Management
TEAM Industries, Inc.
105 Park Ave NW
Bagley, MN 56621-9558
RE: The tariff Classification of various transmissions/gearboxes with differential from an unspecified country
Dear Mr. Fagerlie:
In your letter dated March 18, 2014, you requested a tariff classification ruling for various transmissions/gearboxes incorporating a differential assemblies used in all-terrain vehicles (ATVs) or Golf Cars.
The first item under consideration is P/N 421712/1332944 Assembly, Trans Titan. It has been described as a rear gearbox/transmission incorporating a parallel shaft differential without drive axles.
The third and fourth items are P/N 422050 and 422051 Assemblies, HD EV-30. Both items have been identified as gearboxes incorporating differentials. However, 422050 is being sold without drive axles, where 422051 assembly includes drive axles.
The applicable subheading for the Trans Titan 4221712/1332944 and HD EV-30 422050 assemblies will be 8708.40.1110, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of motor vehicles of headings 8701 to 8705: Gear boxes and parts thereof: Gear boxes: For the vehicles of subheading 8701.20 and headings, 8702, 8703 or 8704: For vehicles of 8703.” The general rate of duty will be 2.5%.
The applicable subheading for the HD EV-30 422051 assembly will be 8708.50.5110, HTSUS, which provides for “Parts and accessories of motor vehicles of headings 8701 to 8705: Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof: Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles: For vehicles of heading 8703: Drive axles with differential, whether or not provided with other transmission components.” The general rate of duty will be 2.5%.
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/.
Your inquiry does not provide enough information for us to give a classification ruling on Item #2, P/N 422025 Assembly, OTS Rear. Your request for classification ruling should include what the OTS Rear assembly consists of.
Does OTS Rear assembly contain drive axels?
Is OTS Rear a gearbox/transmission incorporating a differential? If it is what kind of transmission is it?
If you decide to resubmit your request, please prepare a new letter, and include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, Attn: Binding Rulings, 10th Floor, One Penn Plaza, New York, NY 10119-1199.
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 Liana Alvarez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division