CLA-2-84:OT:RR:NC:N1:102
Aimee Gaede
Rhino Manufacturing Group, Inc.
14440 Meadowrun Street
San Diego, CA 92129
RE: The tariff classification of a log splitter flywheel from China.
Dear Ms. Gaede:
In your letter dated March 8, 2016 you requested a tariff classification ruling.
The item under consideration is a Log Splitter Flywheel, part number 42800. The flywheel is circular in shape and each kinetic log splitter requires two flywheels. Based on the information submitted, the log splitter’s engine transmits rotary movement to the flywheel by means of an endless belt, causing the flywheel to rotate. As the flywheel rotates, it powers a pinion shaft (part of a rack and pinion assembly), which is connected to a secondary flywheel. When the handle on the outside of the log splitter is pressed, the pinion shaft engages a rack, allowing the power from both flywheels to be released. The power rack is then powered, moving the log onto a blade to be cut. Each kinetic log splitter flywheel is constructed of cast iron, weighs approximately 90 pounds and is said to be imported already painted black. The flywheel measures 18.25 inches in width and height.
In your letter, you proposed that the flywheel under consideration be classified in subheading 8466.92.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand: Other: For machines of heading 8465: Other … Other. The classification of parts is determined by the hierarchical application of the rules set forth in Note 2 to Section XVI which states that, subject to certain exclusions found in Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: “(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings; (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517; (c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548. The flywheel is a good included in a specific heading of Chapter 84. Thus, in accordance with Note 2(a) to Section XVI, classification in subheading 8466.92.5090, HTSUS, would not be appropriate.
Heading 8483 provides for certain internal parts of a machine used to transmit power to the various parts of the same machine, e.g., flywheels. Since flywheels are specifically provided for in 8483, the applicable subheading for the Log Splitter Flywheel, part number 42800, will be 8483.50.6000, HTSUS, which provides for Flywheels and pulleys, including pulley blocks: Other; Flywheels. The general rate of duty is 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 Sandra Martinez at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division