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800927 80 Ruling Active

The tariff classification of gear blanks from Brazil

Issued September 7, 1994 by U.S. Customs and Border Protection.

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80 800927 (September 7, 1994)

Tariff classification

HTS codes: 8483.90.5000

Headings: 8483

Product description

The items at issue are known as gear blanks. These are hammer upset steel forgings which already have the design and outline for gears at the time of importation. After importation the blanks are further machined and teeth ground in. We consider them to be unfinished gears.

CBP rationale

The applicable subheading for the gear blanks will be 8483.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of gearing, gear boxes, and other speed changers.

Full text

NY 800927 September 7, 1994 CLA-2-84:S:N:N3:102 800927 CATEGORY: Classification TARIFF NO.: 8483.90.5000 Mr. Thomas E. Johnson Baker & McKenzie 130 East Randolph Drive Chicago, Il 60601 RE: The tariff classification of gear blanks from Brazil Dear Mr. Johnson: In your letter dated July 25, 1994, on behalf of your client, Clark-Hurth Components, you requested a tariff classification ruling. The items at issue are known as gear blanks. These are hammer upset steel forgings which already have the design and outline for gears at the time of importation. After importation the blanks are further machined and teeth ground in. We consider them to be unfinished gears. The applicable subheading for the gear blanks will be 8483.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of gearing, gear boxes, and other speed changers. The rate of duty will be 2.5 percent ad valorem. Articles classifiable under subheading 8483.90.5000, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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