CLA-2-84:RR:NC:1:102 G83876
Mr. Floyd Sirico
Rogers & Brown Customs Brokers
Post Office Box 20160
Charleston, South Carolina 29413-0160
RE: The tariff classification of a chainsaw crankshaft from Sweden.
Dear Mr. Sirico:
In your letter dated October 26, 2000 you requested a tariff classification ruling on behalf of your client Husqvarna Forest & Garden.
The article in question is described as a crankshaft, part number 530029794, for a chainsaw. The crankshaft is a component used in the assembly of the spark-ignition internal combustion piston engine used to power the chainsaw. Descriptive information and a technical drawing of the crankshaft were provided.
Crankshafts are specifically provided for in heading 8483, Harmonized Tariff Schedule of the United States (HTSUS). However, noting classification ruling NY A87850, in which we classified a bicycle crankshaft unit as parts of bicycles, in HTSUS heading 8714, you believe the crankshaft assembly in question here would be properly classified as parts of chainsaws in heading 8467, HTSUS.
Headings 8483 and 8467 are in section XVI of the HTSUS. Heading 8714 is in section XVII. Note 1(l) to section XVI excludes articles of HTSUS section XVII. Because the crankshaft unit considered in NY A87850 is a part of a bicycle, it is an article of section XVII and subject to exclusion from section XVI. This exclusion does not apply to parts of chainsaws, because they are articles of HTSUS section XVI. Accordingly, the ruling you cite cannot be relied on in classifying the chainsaw crankshaft.
The HTSUS section note relevant to the classification of parts of chainsaws is note 2(a) to section XVI. Note 2(a) provides, in part, that parts which are goods included in any of the headings of chapter 84 are in all cases to be classified in their respective headings. Because the crankshaft in
question is a good of heading 8483, HTSUS, it falls to be classified as a crankshaft in heading 8483, not as a part of chainsaw in heading 8467, HTSUS.
The applicable subheading for the crankshaft will be 8483.10.1050, which provides for other crankshafts designed for use solely or principally with spark-ignition internal combustion piston engines. The rate of duty will be 2.5 percent ad valorem.
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 Kenneth T. Brock at 212-637-7026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division