The tariff classification of parts of a transaxle from China
Issued June 28, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8414.59.6090, 8483.90.5000
Product description
The articles in question are described as an expansion tank support bracket, product number 51179, a fan blade, product number 51230, an expansion tank, product number 51117, and a vent cap, product number 51251. You indicate the parts are used in the assembly of a transaxle for a riding lawn mower/ tractor and offer that the parts are provided for in subheading 8433.90.5040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of mowers. While the expansion tank support bracket, expansion tank and vent cap are, prima facie, parts of the lawn mower/tractor in which they will be used, they are more specifically provided for as parts of the transaxle and provided for in HTSUS heading 8483 as parts of gearing, gear boxes and other speed changers. The fan blade, which is used to cool the transaxle, is more specifically provided for as an axial fan in HTSUS heading 8414.
CBP rationale
The applicable subheading for the expansion tank support bracket, expansion tank and vent cap will be 8483.90.5000, HTSUS, which provides for parts of gearing, gear boxes and other speed changers. The applicable subheading for the fan blade will be 8414.59.6090, HTSUS, which provides for other axial fans.
Full text
NY K87170 June 28, 2004 CLA-2-84:RR:NC:1:102 K87170 CATEGORY: Classification TARIFF NO.: 8483.90.5000, 8414.59.6090 Mr. Craig M. Schau Menlo Worldwide Trade Services 6940 Engle Road (Suite A) Middleburg Heights, OH 44130 RE: The tariff classification of parts of a transaxle 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 articles in question are described as an expansion tank support bracket, product number 51179, a fan blade, product number 51230, an expansion tank, product number 51117, and a vent cap, product number 51251. You indicate the parts are used in the assembly of a transaxle for a riding lawn mower/ tractor and offer that the parts are provided for in subheading 8433.90.5040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of mowers. While the expansion tank support bracket, expansion tank and vent cap are, prima facie, parts of the lawn mower/tractor in which they will be used, they are more specifically provided for as parts of the transaxle and provided for in HTSUS heading 8483 as parts of gearing, gear boxes and other speed changers. The fan blade, which is used to cool the transaxle, is more specifically provided for as an axial fan in HTSUS heading 8414. The applicable subheading for the expansion tank support bracket, expansion tank and vent cap will be 8483.90.5000, HTSUS, which provides for parts of gearing, gear boxes and other speed changers. The rate of duty will be 2.3 percent ad valorem. The applicable subheading for the fan blade will be 8414.59.6090, HTSUS, which provides for other axial fans. 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 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a pivot assembly from China.
The tariff classification of yaw slewing ring gears and a pitch slewing ring gear.
The tariff classification of plastic gear blanks from Japan.
The tariff classification of plastic magnetic clips and hand held fans from China
The tariff classification of a fan assembly from China.
The tariff classification of Gear Forgings from Hungary.
The tariff classification of fan racks from Italy.
The tariff classification of a bladeless fan from China.
The tariff classification of helical spiral gears from China
The tariff classification of ring forgings from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →