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E81078 E8 Ruling Active

The tariff classification of a swing machinery assembly from Japan.

Issued June 2, 1999 by U.S. Customs and Border Protection.

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E8 E81078 (June 2, 1999)

Tariff classification

HTS codes: 8483.40.9000

Headings: 8483

Product description

The merchandise in question consists of a swing machinery assembly which is made up of various parts including bearings and gears. It is used to connect a swing circle to a swing motor in Komatsu model number PC300LC excavator, allowing the cab of the excavator to rotate 360 degrees. The assembly is essentially gearing which transmits torque from the swing motor to the swing circle.

CBP rationale

The applicable subheading for the swing machinery assembly will be 8483.40.9000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for gears and gearing, other than toothed wheels, chain sprockets and other transmission elements entered separately.

Full text

NY E81078 June 2, 1999 CLA-2:RR:NC:1:102 E81078 CATEGORY: Classification TARIFF NO.: 8483.40.9000 Ms. Vicki Talley Komatsu America International Company Ripley Parts Operations 101 N. Industrial Rd. Ripley, TN 38063 RE: The tariff classification of a swing machinery assembly from Japan. Dear Ms. Talley: In your letter dated April 21, 1999 you requested a tariff classification ruling on behalf of Komatsu America International. The merchandise in question consists of a swing machinery assembly which is made up of various parts including bearings and gears. It is used to connect a swing circle to a swing motor in Komatsu model number PC300LC excavator, allowing the cab of the excavator to rotate 360 degrees. The assembly is essentially gearing which transmits torque from the swing motor to the swing circle. The applicable subheading for the swing machinery assembly will be 8483.40.9000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for gears and gearing, other than toothed wheels, chain sprockets and other transmission elements entered separately. 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, National Commodity Specialist Division

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