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NY K87170




June 28, 2004
CLA-2-84:RR:NC:1:102 K87170

CATEGORY: CLASSIFICATION

TARIFF NO.: 8483.90.5000, 8414.59.6090

Mr. Craig M. Schau
Menlo Worldwide Trade Services
6940 Engle Road (Suite A)
Middleburg Heights, OH 44130

RE: The tariff classification of parts of a transaxle from China

Dear Mr. Schau:

In your letter dated June 10, 2004 you requested a tariff classification ruling on behalf of your client Hydro-Gear.

The articles in question are described as an expansion tank support bracket, product number 51179, a fan blade, product number 51230, an expansion tank, product number 51117, and a vent cap, product number 51251. You indicate the parts are used in the assembly of a transaxle for a riding lawn mower/ tractor and offer that the parts are provided for in subheading 8433.90.5040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of mowers.

While the expansion tank support bracket, expansion tank and vent cap are, prima facie, parts of the lawn mower/tractor in which they will be used, they are more specifically provided for as parts of the transaxle and provided for in HTSUS heading 8483 as parts of gearing, gear boxes and other speed changers. The fan blade, which is used to cool the transaxle, is more specifically provided for as an axial fan in HTSUS heading 8414.

The applicable subheading for the expansion tank support bracket, expansion tank and vent cap will be 8483.90.5000, HTSUS, which provides for parts of gearing, gear boxes and other speed changers. The rate of duty will be 2.3 percent ad valorem.

The applicable subheading for the fan blade will be 8414.59.6090, HTSUS, which provides for other axial fans. 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 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,

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