The tariff classification of castings for speed changers from Brazil

N004513 January 12, 2007 CLA-2-84:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8483.90.5000 Mr. Larry Hampel Blank Rome LLP Watergate 600 New Hampshire Avenue, N.W. Washington, DC 20037 RE: The tariff classification of castings for speed changers from Brazil Dear Mr. Hampel: In your letter dated December 12, 2007 you requested a tariff classification ruling on behalf of your client Southland Metals. The articles in question are described as various castings for use in the assembly of speed changers for electric motors. You indicate that the castings are shipped directly from the foundry in a “raw” condition without undergoing any machining. Surface imperfections are removed from the castings by blast cleaning, chipping, burning or similar processes, and a coating of paint may be applied as a rust inhibitor. After importation, the castings are subjected to extensive machining and finishing operations before being assembled into speed changers. In your letter you suggest classification of the imported castings under subheading 7325.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cast articles of nonmalleable cast iron. However, we find that the castings are more specifically provided for elsewhere. Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRI). GRI 1 states that for legal purposes classification shall be determined according to the terms of the headings and any relative section or chapter notes. HTSUS heading 8483 provides for parts of speed changers. GRI 2(a) extends the scope of the heading to include unfinished articles by providing that such articles shall be classified as if complete or finished provided that, as imported, they have the essential character of complete or finished articles. The Explanatory Notes relevant to GRI 2(a) explain that the provisions of the rule also apply to blanks. The term “blank” is defined as an article not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into the finished article or part. The subject castings are net shape blanks that closely approximate the outline of the finished parts they will form. Although the castings may not be to final tolerances and lack the finished surfaces of the finished parts, upon importation they are readily recognizable as the finished parts they will become. Further, based on the information made available, the castings have no practical use other than for completion into finished parts for use in the assembly of speed changers. Accordingly, we find that the subject castings are unfinished articles that have the essential character of parts for a speed changer and are specifically provided for in heading 8483, HTSUS. The applicable subheading for the castings will be 8483.90.5000, HTSUS, which provides for parts of gearing, gear boxes and other speed changers. The rate of duty will be 2.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division