CLA-2-73:OT:RR:NC:N1:116
Mr. David G. Forgue
Barnes, Richardson & Colburn, LLP
303 East Wacker Drive
Chicago, IL 60601
RE: The tariff classification of a camshaft rod from Mexico
Dear Mr. Forgue:
In your letter dated February 12, 2021, you requested a tariff classification ruling on behalf of your client, thyssenkrupp Presta Danville (tkPDAN).
The product under consideration is described a finished camshaft rod with narrow dimensional tolerances. You state that this cold-drawn, welded tube is manufactured from alloy steel. However, based on the chemical composition provided, the tube is made from nonalloy (carbon) steel. The manufacturing process results in a tube with chamfered ends and a wall thickness of 1.65 mm or more. The oil rings, oil holes, and hex flats will be added to the tube after importation.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI's) 1 through 6. The systematic detail of the HTSUS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant section or chapter notes.
If the merchandise cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order.
GRI 2(a), HTSUS states, “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled”.
In your submission, you suggest that the merchandise should be classified in accordance with GRI 2(a) under subheading 8483.90.8080, 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; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof: toothed wheels, chain sprockets and other transmission elements presented separately; parts: Other: Other: Other. We disagree. The steel tubes feature certain inner and outer dimensions, chamfered ends and concentricity. Such characteristics are not explicitly identifiable to a transmission shaft. Moreover, steel tubes with the mentioned features are specifically classified elsewhere in the HTSUS, in accordance with GRI 1. As such, the imported merchandise is precluded from being classified using GRI 2(a), as a part under heading 8483.
The applicable subheading for the camshaft rod will be 7306.30.5015, HTSUS, which provides for other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel: other, welded, of circular cross section, of iron or nonalloy steel: having a wall thickness of 1.65 mm or more: other, other, cold-drawn. The rate of duty will be free.
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 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 Angelia Amerson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division