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NY G85274




December 18, 2000

CLA-2-84:RR:NC:1:102 G85274

CATEGORY: CLASSIFICATION

TARIFF NO.: 8483.40.9000

Mr. Robert J. Edge
ZF Industries, Inc.
Hickory Hill Drive
Vernon Hills, Illinois 60061-4102

RE: The tariff classification of bevel gear sets from Germany.

Dear Mr. Edge:

In your letter dated December 6, 2000 you requested a tariff classification ruling on behalf of ZF Industries.

The articles in question are described as bevel gear sets for use in the assembly of axles for backhoes and other off-road construction equipment. Descriptive literature was submitted.

The bevel gear set is comprised of two components manufactured in sets and specifically designed for use solely in the production of axles. The components form gearing used in the axles to transfer torque at a right angle to drive wheels. You indicate that the gear sets are principally used in backhoes and aver that the sets are properly classified in heading 8431, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of backhoes.

Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the HTS.

The issue raised in your request is whether the bevel gear sets are classified in HTSUS heading 8431, which provides for parts of backhoes, or in HTSUS heading 8483, which provides for gears and gearing. We find that the terms of the headings and relative section notes, as well as the ENs, require classification of the sets in HTSUS heading 8483.

The EN to heading 8483 explains that the heading includes all types of gears and assemblies of such gears. The EN further explains that such assemblies may be used to change the direction in which power is transmitted. Although the bevel gear sets may be specialized for use solely with backhoes, they are nonetheless articles of HTSUS heading 8483.

The notes to section XVI of the HTSUS govern the classification of articles under HTSUS headings 8431 and 8483. Note 2(a) to that section in part provides that parts, which are goods included in any of the headings of chapters 84 of the HTSUS, other than heading 8431, are in all cases to be classified in their respective headings.

Heading 8431 and heading 8483 are in chapter 84 of the HTSUS. In accordance with Note 2(a) to HTSUS section XVI, because the gear sets are articles of heading 8483, HTSUS, whether or not they are parts provided for in heading HTSUS 8431, they fall to be classified in heading 8483, HTSUS.

The applicable subheading for the bevel gear sets will be 8483.40.9000, HTSUS, which provides for gears and gearing. 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,

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