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 snow blower part from China
Dear Mr. Myers:
In your letter dated April 23, 2018, you requested a tariff classification ruling. Technical information was included with your submission.
Item number SDV5552JSZPCGS is identified as a snow blower part. The part is specifically designed to be used on electric powered snow blowers and facilitates the transfer of power from the engine to the drive system through the use of a belt driven system. You have stated that the item is made entirely of steel and consists of a tub/hub portion and two grooved pulleys.
In your letter, you propose that item number SDV5552JSZPCGS be classified as a “part” of a snow blower under subheading 8431.49.9095, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “parts suitable for use solely or principally with the machinery of headings 8426, 8429 or 8430”.
However, item number SDV5552JSZPCGS is not classifiable in subheading 8431.49.9095, as it is more specifically provided for, elsewhere in Chapter 84.
“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 snow blower 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.
As such, in accordance with Note 2(a) to XVI, the applicable subheading for the snow blower part, item number SDV5552JSZPCGS, 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