The tariff classification of shaft couplings and parts thereof from China

NY L82640 March 17, 2005 CLA-2-84:RR:NC:1:102 L82640 CATEGORY: Classification TARIFF NO.: 8483.60.8000, 4016.99.3500, 4016.99.6050 Ms. Shelley Vybiral Lord Corporation 2000 W. Grandview Blvd. Erie, PA 16509 RE: The tariff classification of shaft couplings and parts thereof from China Dear Ms. Vybiral: In your letter dated February 16, 2005 you requested a tariff classification ruling on behalf of Lord Corporation. The articles in question are described as a Dynaflex Elastomeric Shear coupling, part number J1211-4-35, spool coupling part, bushing coupling part, LCR coupling, and LCD coupling. Samples and descriptive literature were submitted. The Shear, LCR and LCD couplings are complete mechanical couplings constructed of metal and rubber used to connect shafts and transmit torque, reduce noise and vibration, and accommodate shaft misalignments in various driveline systems. We find that both the rubber and metal components of the couplings contribute to the character of the complete couplings. The spool and bushing coupling parts are for use in mechanical shaft couplings and are designed to reduce noise and vibration in the coupling. In your request you indicate that you believe the spool and bushing are classified as parts of shaft couplings in heading 8483, Harmonized Tariff Schedule of the United States (HTSUS). Although the spool and bushing are comprised of rubber bonded to steel, we find that the metal simply facilitates mounting of the parts within the mechanical coupling, while the rubber serves to provide for the reduction in noise and vibration. Because the spool and bushing are articles whose essential character derives from rubber, they are articles of heading 4016, HTSUS. Articles of HTSUS heading 4016 are excluded from heading 8483 by note 1(a) to section XVI of the HTSUS. The applicable subheading for the Shear, LCR and LCD shaft couplings will be 8483.60.8000, HTSUS, which provides for other shaft couplings. The rate of duty will be 2.8 percent ad valorem. The applicable subheading for the spool and bushing coupling parts, if of natural rubber, will be 4016.99.3500, HTSUS, which provides for other articles of natural rubber. The rate of duty is free. The applicable subheading for the spool and bushing coupling parts, if of synthetic rubber, will be 4016.99.6050, HTSUS, which provides for other articles of other rubber. 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