The tariff classification of a gear box for a self-propelled irrigation system from China

N043238 December 2, 2008 CLA-2-84:OT:RR:E:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8483.40.5010 Mr. Trent Cameron Regal Beloit Corporation 200 State Street Beloit, WI 53511 RE: The tariff classification of a gear box for a self-propelled irrigation system from China Dear Mr. Cameron: In your letter dated October 31, 2008 you requested a tariff classification ruling. The article in question is described as a wheel gear box for a self-propelled irrigation system. The information you have submitted indicates that the gear box operates at a fixed 50:1 ratio. In your request you suggest that the gear box is provided for as a part of the irrigation system in heading 8424, Harmonized Tariff Schedule of the United States (HTSUS) because the gear box is specifically designed to drive the irrigation system at a very low speed. Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). 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. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System (HS). While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the HS and are thus useful in ascertaining the classification of merchandise under the system.We find that the terms of the headings and relative section notes, as well as the language of the ENs, compel classification of the gear box in HTSUS heading 8483. The EN to heading 8483 explains that the heading includes all types of gears and assemblies of such gears. Although the gear box may be specialized for use solely with the self-propelled irrigation system, it is nonetheless an article of HTSUS heading 8483.The notes to section XVI of the HTSUS govern the classification of articles under HTSUS headings 8424 and 8483. Note 2(a) to section XVI provides that parts, which are goods included in any of the headings of chapter 84 of the HTSUS are in all cases to be classified in their respective headings.Heading 8424 and heading 8483 are in chapter 84 of the HTSUS. In accordance with Note 2(a) to HTSUS section XVI, because the gear box is an article of heading 8483, HTSUS, whether or not they are, prima facie, parts provided for in heading HTSUS 8424, they fall to be classified in heading 8483, HTSUS. The applicable subheading for the gear box will be 8483.40.5010, HTSUS, which provides for other fixed ratio 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