CLA-2-84:OT:RR:NC:N1:102
Jon R. Weiner
General Electric Global Operations
221 East 4th Street, Atrium II
Cincinnati, OH 45202
RE: The tariff classification of yaw slewing ring gears and a pitch slewing ring gear.
Dear Mr. Jon R. Weiner:
In your letter dated September 19, 2016, you requested a tariff classification ruling for yaw slewing ring gears and a pitch slewing ring gear consisting of various sizes. Yaw slewing ring gears are a type of rolling bearing that allow for radial movement of heavy, slow-turning loads. They are constructed of two steel rings fitted together and separated by balls, which reduce the friction as the rings turn opposite one another. The yaw slewing ring gear has geared teeth cut into the outside of the outer bearing ring that meshes with and transfers torque to a toothed gear on the planetary yaw drive.
The pitch slewing ring gear has geared teeth cut into the inside of the inner bearing ring that meshes with a toothed gear on an electric pitch drive that is powered by an electric motor. This provides rotational torque to the blades of the wind turbine and adjusts the pitch angle of the blade in the hub during operation.
It is said that both type of ring gears will be imported assembled and ready for installation into a wind turbine.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes.
In your letter, you suggested the ring gears under consideration be classified in subheading 8412.90.9085, HTSUS, which provides for: “Other engines and motors, and parts thereof: 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:
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;
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;
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.
It has long been CBP’s stance that slewing rings are parts of fixed ratio speed changers if they have geared teeth cut either into the outside of the outer bearing ring or the inside of the inner bearing ring, with the teeth functioning to transmit torque. Fixed ratio speed changers are provided for in Heading 8483. Thus, in accordance with Note 2(a) to Section XVI, the slewing rings would be provided for in Heading 8483 and classification in subheading 8412.90.9085, HTSUS, would not be appropriate.
The applicable subheading for the yaw slewing ring gears and the pitch slewing ring gear will be 8483.90.5000, HTSUS, which provides for parts of gearing, gear boxes and other 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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division