K87172 K8 Ruling Active

The tariff classification of parts of a transaxle from China

Issued June 29, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8483.90.5000

Headings: 8483

Product description

The articles in question are described as a bypass rod, product number 51098, and a bypass arm, product number 51099. 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 bypass rod and arm 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.

CBP rationale

The applicable subheading for the bypass rod and arm will be 8483.90.5000, HTSUS, which provides for parts of gearing, gear boxes and other speed changers.

Full text

NY K87172 June 29, 2004 CLA-2-84:RR:NC:1:102 K87172 CATEGORY: Classification TARIFF NO.: 8483.90.5000 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 a bypass rod, product number 51098, and a bypass arm, product number 51099. 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 bypass rod and arm 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 applicable subheading for the bypass rod and arm 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. 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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