The tariff classification of a stainless steel oil seal for a gear box from Great Britain

N008674 April 10, 2007 CLA-2-84:RR:E:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8483.90.5000 Mr. Joshua Bloomfield Rolls-Royce North America 2001 S. Tibbs Avenue Indianapolis, IN 46206 RE: The tariff classification of a stainless steel oil seal for a gear box from Great Britain Dear Mr. Bloomfield: In your letter dated March 21, 2007 you requested a tariff classification ruling on behalf of Rolls-Royce North America. The article in question is described as a stainless steel oil seal, part number LK76632. You indicate that the seal is used in a gear box within a turbofan gas turbine for commercial aircraft. Based on the descriptive information you have provided, the seal is part of a mechanical gear drive, which is the internal part of the turbine that allows power to be transferred from the main shaft of the turbine to external gear boxes. The external gear boxes in turn drive externally mounted accessories, such as generators and pumps. The applicable subheading for the stainless steel oil seal will be 8483.90.5000, Harmonized Tariff Schedule of the United States (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 T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division