The tariff classification of components of marine propulsion systems from Finland, Sweden and Norway

N054479 April 8, 2009 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8413.91.9050, 8483.10.5000 Mr. Jon R. Weiner Rolls-Royce North America RRNA Customs Compliance Office – US 2001 S. Tibbs Avenue: Speed Code S36 Indianapolis, IN 46241 RE: The tariff classification of components of marine propulsion systems from Finland, Sweden and Norway Dear Mr. Weiner: In your letter dated March 12, 2009 you requested a tariff classification ruling. Descriptive information was submitted. The articles in question are described as components for marine propulsion systems. The components include input shafts, intermediate shafts, propeller shafts and impeller shafts, oil distribution boxes and oil distribution pipes. The input, intermediate, propeller shafts are for the Ulstein Aquamaster Azimuthing Thruster. The input shaft is used to transmit power horizontally from a prime power source, such as a diesel engine, to the intermediate shaft. The intermediate shaft is used to transmit power vertically from the input shaft to the propeller shaft, which, like the input shaft, is mounted horizontally and drives a marine propeller. The shafts are connected by bevel gear sets and are imported separate and apart from the propellers and engines with which they are used. The impeller shaft is for the Kamewa Waterjet, which is a water jet propulsion system comprised of a pump and impeller. The impeller shaft transmits power from a prime power source to the impeller. The oil distribution box and oil distribution pipe are for the Kamewa Ulstein Controllable Pitch Propellers. The distribution box and pipe are parts of an assembly which functions as a form of reciprocating hydraulic fluid power pump used to circulate hydraulic within the propeller hub and actuate a piston inside the hub that causes the propellers to pitch. In your request you suggest that the oil distribution box and pipe may be provided for in heading 8483, Harmonized Tariff Schedule of the United States (HTSUS), as parts of transmission shafts, or in HTSUS heading 8487, as other machinery parts. However, based on the information you have provided, we find that the distribution box and pipe are more specifically provided for in HTSUS heading 8413, which provides for parts of pumps for liquids, including hydraulic fluid power pumps. The applicable subheading for the oil distribution box and oil distribution pipe will be 8413.91.9050 , HTSUS, which provides for parts of hydraulic fluid power pumps. The rate of duty is free. The applicable subheading for the input, intermediate, propeller and impeller shafts will be 8483.10.5000, HTSUS, which provides for other transmission shafts and cranks. The rate of duty is free. 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