CLA-2-84:OT:RR:NC:N1:102
Mr. Anthony S. Myers
New Hampshire Industries
35 Connecticut Riverbend Place
Claremont, NH 03743-5631
RE: The tariff classification of a mortar mixer part from China.
Dear Mr. Myers:
In your letter dated April 9, 2018, you requested a tariff classification ruling. Technical information was included with your submission.
Item number SDV128128JSEGGS is identified as a mortar mixer part. You have stated that it is made entirely of steel and consists of two grooved pulleys and a tub/hub portion. The part is specifically designed to be used on mortar mixers and facilitates the transfer of power from the engine to the drum assembly through the use of a belt driven system.
In your letter, you propose that item number SDV128128JSEGGS be classified as a “part” of a mortar mixer under subheading 8474.90.0090, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form, machinery for agglomerating, shaping or molding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry molds of sand; parts thereof: Parts …Other”.
However, item number SDV128128JSEGGS is specifically provided for elsewhere in Chapter 84, and therefore, classification in subheading 8474.90.0090, HTSUS, would not be appropriate.
“Parts” are classified in accordance with 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; …”.
Based on the technical information provided, the mortar mixer part is a pulley machine that transmits power using a belt system. Pulleys that transmit power using a belt system are specifically provided for in heading 8483.
Therefore, in accordance with Note 2(a) to XVI, the applicable subheading for the mortar mixer part, item number SDV128128JSEGGS, will be 8483.50.9040, HTSUS, which provides for “Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gearboxes and other speed changers including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof: Flywheels and pulleys, including pulley blocks: Other: Other: Grooved pulleys.” The general 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 https://hts.usitc.gov/current.
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