I85123 I8 Ruling Active

The tariff classification of shaft couplings from Japan

Issued August 26, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8483.60.8000

Headings: 8483

Product description

Descriptive information and technical drawings were submitted. The articles in question are described as couplings. Part number 423-20-13030 is a splined steel coupling used to mechanically connect the drive shaft to an axle on a wheel loader. Part number 427-15-13260 is a splined steel coupling used to couple the drive shaft to the transfer case on a wheel loader. The splining of the couplings facilitates the transfer of torque.

CBP rationale

The applicable subheading for the couplings will be 8483.60.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other clutches and shaft couplings.

Full text

NY I85123 August 26, 2002 CLA-2-84:RR:NC:1:102 I85123 CATEGORY: Classification TARIFF NO.: 8483.60.8000 Ms. Karin Bogue Komatsu America International Company 108 N. Industrial Drive (Caller #2101) Ripley, TN 38063 RE: The tariff classification of shaft couplings from Japan Dear Ms. Bogue: In your letter dated August 7, 2002 you requested a tariff classification ruling on behalf of Komatsu America International Company. Descriptive information and technical drawings were submitted. The articles in question are described as couplings. Part number 423-20-13030 is a splined steel coupling used to mechanically connect the drive shaft to an axle on a wheel loader. Part number 427-15-13260 is a splined steel coupling used to couple the drive shaft to the transfer case on a wheel loader. The splining of the couplings facilitates the transfer of torque. The applicable subheading for the couplings will be 8483.60.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other clutches and shaft couplings. The rate of duty will be 2.8 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 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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