HQ 0087166 - Protest No. 3801-9-002336; pulleys; automotive pulleys; HQ 084120 (04/07/89); Subheading 8483.50.80; Heading 8409; parts of engines; Heading 8708; parts of motor vehicles; Section XVI, note 1(l); Section XVII, note 2(e); Explanatory Note 84.83. Subheading 8483.50; Section XVI, note 2(a). - United States International Trade Commision Rulings

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HQ 087166

November 1, 1990

CLA-2 CO:R:C:G 087166 AJS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8483.50.80

District Director
U.S. Customs Service
Port of Detroit
Patrick V. McNamara Building
477 Michigan Avenue
Suite 200
Detroit, Michigan 48266

RE: Protest No. 3801-9-002336; pulleys; automotive pulleys; HQ 084120 (04/07/89); Subheading 8483.50.80; Heading 8409; parts of engines; Heading 8708; parts of motor vehicles; Section XVI, note 1(l); Section XVII, note 2(e); Explanatory Note 84.83. Subheading 8483.50; Section XVI, note 2(a).

Dear District Director:

Protest No. 3801-9-002336 dated 08/16/89, was filed against the liquidations on 07/07/89 of automotive pulleys which were classified within subheading 8483.50.80, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

This protest involves the classification of automotive pulleys that are mounted on or beyond the crankshaft. The pulleys receive and transmit motive power from the engine to operate various belt driven automotive equipment such as water pumps, alternators, air conditioners and the like.

ISSUE:

Whether the pulleys at issue are properly classifiable within subheading 8483.50.80, HTSUSA, which provides for other flywheels and pulleys; or classifiable within subheading 8708.99.50, HTSUSA, which provides for other parts and accessories of the motor vehicles of headings 8701 to 8705.

LAW AND ANALYSIS:

In HQ 084120 (04/07/89), Customs stated that "automotive pulleys designed to be attached to engines are classifiable in subheading 8483.50.80, HTS[USA], and not in a subheading of 8409 (parts of engines) or a subheading of 8708 (parts of motor vehicles)." These pulleys were attached to engines and used solely or principally with motor vehicle engines. Furthermore, we stated that "[a] pulley, whether a tensioner for a cambelt or a pulley wheel for a belt driven water pump, is an integral part of the design of an engine." Based on this conclusion, the pulleys in that case were excluded from classification within heading 8708. The pulleys at issue are attached to engines and used solely or principally with motor vehicle engines.

The importer claims that the pulleys at issue are not an internal part of the engine and therefore are not an integral part which can be classified according to HQ 084120. The pulleys in HQ 084120 were not internal to the engine but attached to the engine. The pulleys at issue also are attached to the engine. Furthermore, the importer claims that these pulleys are classifiable within heading 8708 as a part of a motor vehicle. This argument was specifically rejected in HQ 084120, and we find no compelling reason to accept it at this time.

Heading 8483, HTSUSA, is included within Section XVI. Legal note 1(l) of Section XVI excludes articles of section XVII from classification in that section. Section XVII provides for "parts and accessories" of motor vehicles within heading 8708. However, section XVII note 2(e) limits the scope of the terms "parts and accessories" and excludes [engines and parts of engines] and articles of heading 8483 that are integral parts of engines from classification as parts and accessories in heading 8708. Pulleys are an article of heading 8483, and an automotive pulley is an integral part of an engine. This language does not require an integral part to be an internal part of the engine block. Therefore, the pulleys at issue are excluded from classification within heading 8708.

Heading 8483, HTSUSA, provides for pulleys. There is no dispute that the article at issue is a pulley, only whether its attachment to the engine excludes it from classification within this heading. The Explanatory Notes (ENs) to heading 8483 state that this heading excludes "[t]ransmission equipment of the kinds described above (gear boxes, transmission shafts, clutches, differentials, etc.), but which are designed for use solely or principally with vehicles or aircraft (Section XVII); it should, however, be noted that this exclusion does not apply to internal parts of vehicle or aircraft engines - these parts remain
classified in this heading." Neither automotive pulleys nor flywheels are mentioned within this exclusionary note. The fact that the pulleys at issue are attached to the engine and not internal to the engine block, does not preclude there classification within this heading. Accordingly, this legal note does not support the claim that automotive pulleys are specifi- cally excluded from heading 8483.

Pulleys are specifically enumerated within subheading 8483.50. They are described as articles which consist of wheels which transmit rotary movement from one to another by means of an endless belt or rope revolving in contact between them. ENs 84.83. This heading covers simple pulleys, wide pulleys, conical pulleys, stepped pulleys etc. The article at issue is an automotive pulley. Neither the text of subheading 8483.50 nor the ENs exclude automotive pulleys from classification within heading 8483. Therefore, the pulleys at issue are described by the terms of this subheading. More specifically, they are provided for within subheading 8483.50.80, HTSUSA.

Section XVI note 2(a) states that parts which are goods included in any of the headings of chapters 84 and 85 are in all cases to be classified in their respective heading. The pulleys in question are a part of an automobile engine. Parts suitable for use solely or principally with automobile engines are provided for within heading 8409. However, the pulleys at issue are articles included in a heading of chapter 84 (i.e., 8483). Accordingly, the automotive pulleys are precluded from classifi- cation as a part of an automobile engine within heading 8409.

HOLDING:

The automotive pulleys at issue are properly classifiable within subheading 8483.50.80, HTSUSA, which provides for other flywheels and pulleys. This type of merchandise is generally dutiable at the rate of 5.7 percent ad valorem, but if eligible for treatment under the United States-Canada Free-Trade Agreement it would be dutiable at the rate of 4.5 percent ad valorem. The protest should be denied and a copy of this letter should be attached to Customs form 19 and forwarded to the protestant.

Sincerely,

John Durant, Director
Commercial Rulings Division

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