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NY N012102




June 25, 2007

CLA-2-84:RR:E:NC:N1:102

CATEGORY: CLASSIFICATION

TARIFF NO.: 8483.90.5000

Ms. Amie M. Riley
Schenker, Inc.
2375 Hadley Road
Plainfield, IN 46168

RE: The tariff classification of a worm gear from Italy.

Dear Ms. Riley:

In your letter dated May 31, 2007 you requested a tariff classification ruling on behalf of your client the Estell Group.

The item you plan to import is described as a worm gear used in concrete finishing machines. Once the gear is installed into this machine, it drives a paddle that smoothes the concrete. Descriptive literature and technical drawings were submitted.

In your request you indicate the gear is made specifically for use in concrete finishing machines and is properly classified under subheading 8479.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machines and mechanical appliances with individual functions not specified or included elsewhere in Chapter 84.

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.

We find that the terms of the headings and relative section notes, as well as the ENs, require classification of the gear in HTSUS heading 8483.

The EN to heading 8483 explains that the heading includes all types of gears and assemblies of such gears. Although the worm gear may be specialized for use solely with concrete finishing machines, they are nonetheless articles of HTSUS heading 8483.

The notes to section XVI of the HTSUS govern the classification of articles under HTSUS headings 8479 and 8483. Note 2(a) to that section in part provides that parts, which are goods included in any of the headings of chapter 84 of the HTSUS are in all cases to be classified in their respective headings.

Heading 8479 and heading 8483 are in chapter 84 of the HTSUS. In accordance with Note 2(a) to HTSUS section XVI, because the gear is an article of heading 8483, HTSUS, whether or not they are parts provided for in heading HTSUS 8479, they fall to be classified in heading 8483, HTSUS.

The applicable subheading for the worm gear will be 8483.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of gearing, gear boxes and other speed changers. The rate of duty will be 2.5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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