I83737 I8 Ruling Active

The tariff classification of Parts of off-highway dumpers: Bearing-spherical-rear axle, part of suspension; Bearing-spherical-part of rear axle & mounting; and Gearset, matched-differential, rear from the United States

Issued July 16, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.6790, 8708.60.8050, 8708.99.7060

Headings: 8708

Product description

You submitted literature and engineering drawings of the following off-highway dumper parts: E4022462 - Bearing-spherical-rear axle, part of suspension, alloy steel E4084159 - Bearing-spherical-part of rear axle & mounting, alloy steel E12612545 - Gearset, matched-differential, rear.

CBP rationale

The applicable subheading for the Part E4022462 - Bearing-spherical-rear axle, part of suspension, alloy steel will be 8708.99.7060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Parts for suspensions systems…Other. The applicable subheading for the Part E4084159 - Bearing-spherical-part of rear axle & mounting, alloy steel will be 8708.60.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Non-driving axles and parts thereof: For other vehicles…Other. The applicable subheading for the Part E12612545 - Gearset, matched-differential, rear will be 8708.99.6790, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705:Other parts and accessories : Other: Other: Other: Other parts for power trains…Other.

Full text

NY I83737 July 16, 2002 CLA-2-87:RR:NC:MM:101 I83737 CATEGORY: Classification TARIFF NO.: 8708.60.8050, 8708.99.6790, 8708.99.7060 Ms. Elaine E. Loveland Administrative Analyst Euclid-Hitachi Heavy Equipment, Inc. 22221 St. Claire Avenue, Cleveland, Ohio 44117-2522 RE: The tariff classification of Parts of off-highway dumpers: Bearing-spherical-rear axle, part of suspension; Bearing-spherical-part of rear axle & mounting; and Gearset, matched-differential, rear from the United States Dear Ms. Loveland: In your letter dated June 17, 2002 you requested a tariff classification ruling. You submitted literature and engineering drawings of the following off-highway dumper parts: E4022462 - Bearing-spherical-rear axle, part of suspension, alloy steel E4084159 - Bearing-spherical-part of rear axle & mounting, alloy steel E12612545 - Gearset, matched-differential, rear. You state that these parts are used in off-highway dumpers for the construction and mining industries. The applicable subheading for the Part E4022462 - Bearing-spherical-rear axle, part of suspension, alloy steel will be 8708.99.7060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Parts for suspensions systems…Other. The applicable subheading for the Part E4084159 - Bearing-spherical-part of rear axle & mounting, alloy steel will be 8708.60.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Non-driving axles and parts thereof: For other vehicles…Other. The applicable subheading for the Part E12612545 - Gearset, matched-differential, rear will be 8708.99.6790, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705:Other parts and accessories : Other: Other: Other: Other parts for power trains…Other. You have also inquired as to the reasoning behind classifying camshafts, crankshafts, and pulleys in Heading 8483. Camshafts and crankshafts are integral parts of engines and therefore remain classified in Heading 8483. Pulleys used in motor vehicles are classified in Heading 8483 only if they are integral parts of engines. We refer you to the attached Headquarters Ruling 961097 dated May 11, 1998 in which this principle is discussed. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division Attachment: Headquarters Ruling 961097

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