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NY B88004




August 13, 1997

CLA-2-84:RR:NC:1:102 B88004

CATEGORY: CLASSIFICATION

TARIFF NO.:8483.90.5000

Mr. Thomas J. O'Donnell
O'Donnell, Byrne, Basham & Williams
20 North Wacker Drive (Suite 1416)
Chicago, Illinois 60606

RE: The tariff classification of parts of fork-lift truck transmissions from Japan.

Dear Mr. O'Donnell:

In your letter dated July 25, 1997 you requested a tariff classification ruling on behalf of your client Nissan Trading Corp., USA.

The items in question are various replacement parts for an automatic transmission assembly. The complete transmission assembly transmits power from the engine to the front wheels of a fork-lift truck, and is specially designed to shift from forward to reverse without clutching and numerous gear changes. Descriptive information and technical drawings were submitted with your request.

The replacement parts include a servo case, identified as part number 31486 L1000, a retaining plate, part number 31537 40K00, a piston, part number 31515 40K00, an oil pipe assembly, part number 31850 11H00, and a selector lever, part number 31913 40K00. All the parts are integral components, necessary to the function of the fork-lift's transmission.

In your request you submit that the replacement parts for the specially designed transmissions are sold exclusively to fork-lift distributors and are chiefly, if not solely, used with fork-lift trucks. Fork-lift trucks are provided for in heading 8427, Harmonized Tariff Schedule of the United States (HTSUS), and you request classification of the replacement parts in subheading 8431.20.00,HTSUS, which provides for parts of the machinery of HTSUS heading 8427.

You further submit that no specific provision sufficiently describes the replacement parts at issue. We disagree.

Under the principle that a part of a part is more specifically provided for as a part of the part than as part of the whole, classification of the replacement parts as parts of the fork-lift truck is inapplicable. Whether or not chiefly used in fork-lifts, transmission parts are more specifically provided for as parts of gear boxes and other speed changers in HTSUS heading 8483.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory notes may be utilized. In part, Explanatory Note 84.83 explains that the goods covered by HTSUS heading 8483 are mainly internal machine parts, used to transmit power to various parts of the same machine.

The automatic transmission for the fork-lift truck may have special design features, which allow it to shift from forward to reverse without clutching and numerous gear changes, however its principal function is to transmit power from the engine to the drive wheels, a function that is described in Explanatory Note 84.83, HTSUS. Based on your description and the one provided in the explanatory note, the transmission and its replacement parts are goods of HTSUS heading 8483.

Section XVI, note 2(a), HTSUS requires 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. Under section XVI, note 2(a), HTSUS, the transmission replacement parts are to be classified in heading 8483, HTSUS.

The applicable subheading for the servo case, retaining plate, piston, oil pipe assembly and selector lever will be 8483.90.5000, HTSUS, which provides for parts of gearing, gear boxes and other speed changers. 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 212-466-5493.

Sincerely,

Robert Swierupski
Chief, Metals and Machinery Branch

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