The tariff classification of a pulley for a hydraulic transmission from China
Issued June 29, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8483.50.9040
Headings: 8483
Product description
In your request you offer that the pulley is provided for in subheading 8433.90.5040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of mowers. While the pulley may be, prima facie, a part of the lawn mower/tractor in which it is used, it is a good that is specifically provided for in heading 8483, HTSUS. Both HTSUS heading 8483 and 8433 are within section XVI of the tariff and the notes to that section are applicable to the classification of the pulley. Section XVI, Note 2(a), HTSUS, provides that parts of machines, such as the mowers of HTSUS heading 8433, which are goods included in any of the headings of chapter 84 are in all cases to be classified in their respective headings. While the pulley is provided for as a part of the goods, i.e., mowers, of HTSUS heading 8433, because it is a good included in heading 8483, the pulley must be classified in HTSUS heading 8483.
CBP rationale
The applicable subheading for the pulley will be 8483.50.9040, HTSUS, which provides for grooved pulleys.
Full text
NY K87011 June 29, 2004 CLA-2-84:RR:NC:1:102 K87011 CATEGORY: Classification TARIFF NO.: 8483.50.9040 Mr. Craig M. Schau Menlo Worldwide Trade Services 6940 Engle Road (Suite A) Middleburg Heights, OH 44130 RE: The tariff classification of a pulley for a hydraulic transmission from China Dear Mr. Schau: In your letter dated June 10, 2004 you requested a tariff classification ruling on behalf of your client Hydro-Gear. The article in question is described as a pulley, product number 51879, for a hydraulic transmission for a riding lawn mower/tractor. Examination of the sample you have submitted indicates that the pulley is grooved to accept a transmission belt. In your request you offer that the pulley is provided for in subheading 8433.90.5040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of mowers. While the pulley may be, prima facie, a part of the lawn mower/tractor in which it is used, it is a good that is specifically provided for in heading 8483, HTSUS. Both HTSUS heading 8483 and 8433 are within section XVI of the tariff and the notes to that section are applicable to the classification of the pulley. Section XVI, Note 2(a), HTSUS, provides that parts of machines, such as the mowers of HTSUS heading 8433, which are goods included in any of the headings of chapter 84 are in all cases to be classified in their respective headings. While the pulley is provided for as a part of the goods, i.e., mowers, of HTSUS heading 8433, because it is a good included in heading 8483, the pulley must be classified in HTSUS heading 8483. The applicable subheading for the pulley will be 8483.50.9040, HTSUS, which provides for grooved pulleys. 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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