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HQ 089554


July 3, 1991

CLA-2 CO:R:C:M 089554 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8413.91.90; 8483.40.90

Ms. Shirley Moore
LEP International
3205 South Martin Drive
East Point, GA 30344

RE: Classification of Pump Gears and Gear Stabilizers

Dear Ms. Moore:

This in response to your letter of May 8, 1991, written on behalf of Sauer Sunstrand, concerning the classification of a set of pump gears and a pump stabilizer under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The subject gears are toothed and are only used for the pumps which Sauer Sunstrand imports. They function as the fluid driving mechanisms in a hydraulic gear pump. The construction of the gear unit is such that one gear, the driving gear, is turned by an external force, and it in turn drives an idler gear. The gears are in no way transmission elements. The whole function of the rotating gears is not to drive something else, but to pump fluid. Therefore, the gears are not involved in the transmission of power. The gear stabilizers are figure-eight shaped housings which contain plain shaft bearings and mount above and below the fluid gears. The gears and gear stabilizers join together to form the core of the hydraulic pump.

ISSUES:

What is the classification of the gears under the HTSUSA?

What is the classification of the gear stabilizers under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section
or chapter notes.

The gear stabilizers are classifiable under subheading 8413.91.90, HTSUSA, which provides for Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; parts thereof: Parts: Of pumps: Other: Of hydraulic fluid power pumps. They are specifically designed for insertion into the pump body and contain passages for fluid flow and retention of sealing elements.

Concerning the classification of the gears, subheading 8483.40.90, HTSUSA, provides for Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements entered separately. In understanding the language of subheading 8483.40.90, HTSUSA, the Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUSA. 54 Fed. Reg. 35127, 35128 (August 23, 1989). Explanatory Note 84.83 (p.1325) states that "The goods covered by this heading are mainly (emphasis supplied):

(i) Certain mechanical parts which are used in the transmission of power from an external power unit to one or more machines.

(ii) Certain internal parts of a machine, used to transmit power to the various parts of the same machine.

Explanatory Note (C) (p.1326) provides that "The group covers all (emphasis supplied) types of gears . . ."

Even though the subject gears are not part of groups (i) and (ii), they are not precluded from classification under subheading 8483.40.90, HTSUSA. The Explanatory Note provides that gears under that heading are used mainly (emphasis supplied) for purposes contained in (i) and (ii). We interpret this to mean that gears used for other purposes may be classifiable under Heading 8483, HTSUSA. Since Heading 8483, HTSUSA, "covers all types of gears" except for toothed wheels (the subject gears are cylindrical), the gears are classifiable under subheading 8483.40.90, HTSUSA.

HOLDING:

The gear stabilizers are classifiable under subheading 8413.91.90, HTSUSA, which provides for Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; parts thereof: Parts: Of Pumps: Other: Of hydraulic fluid power pumps. The general, column one rate of duty is 3 percent ad valorem.

The gears are classifiable under subheading 8483.40.90, HTSUSA, which provides for Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements entered separately. The general, column one rate of duty is 2.5 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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