The tariff classification of a transaxle from Japan.

NY G89533 May 3, 2001 CLA-2-84:RR:NC:1:102 G89553 CATEGORY: Classification TARIFF NO.: 8483.40.5010 Mr. Thomas K. Jarrett Deere & Company One John Deere Place Moline, IL 61265 RE: The tariff classification of a transaxle from Japan. Dear Mr. Jarrett: In your letter dated April 5, 2001 you requested a tariff classification ruling on behalf of Deere & Company. The item in question is described as a Kanzaki transaxle for a John Deere 1200A Bunker and Field machine. Based on the information made available, the transaxle in question is essentially a gear driven speed changer, which incorporates a two-wheeled drive differential lock and delivers a 164-1 gear ratio for variable speed drive. Descriptive literature with illustrations was submitted. The issue raised in your request is whether the transaxle is classified in heading 8431, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of machines such as the John Deere 1200A, or in HTSUS heading 8483, which provides for gear boxes and other speed changers. Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRI). 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. Heading 8431 and heading 8483 are in chapter 84 of section XVI, HTSUS. The notes to section XVI 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. Because we find that the transaxle is an article of heading 8483, HTSUS, whether or not it may be a part provided for in heading HTSUS 8431, in accordance with Note 2(a) to HTSUS section XVI, it falls to be classified in heading 8483, HTSUS. The applicable subheading for the Kanzaki transaxle will be 8483.40.5010, HTSUS, which provides for fixed ratio speed changers. 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