N131115 N1 Ruling Active

The tariff classification of a variable-speed turbo coupling from Germany

Issued December 2, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2010, 8483, 8483.40.1000, 3009, 1000

Headings: 3009, 1000, 2010, 8483

Product description

The article in question is described as a “Variable Speed Turbo Coupling”. Based on the descriptive information made available, the turbo coupling is essentially a torque converter that connects a prime mover with a machine and allows for stepless speed control of the driven machine. The change in speed is effected by varying the filling grade of the operating fluid within the coupling.

CBP rationale

The applicable subheading for the Variable Speed Turbo Coupling will be 8483.40.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for torque converters.

Full text

N131115 December 2, 2010 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8483. 40.1000 Mr. David L. McKnight Voith Turbo Incorporated 25 Winship Road York, PA 17406 RE: The tariff classification of a variable-speed turbo coupling from Germany Dear Mr. McKnight: In your letter dated November 3, 2010 you requested a tariff classification ruling. The article in question is described as a “Variable Speed Turbo Coupling”. Based on the descriptive information made available, the turbo coupling is essentially a torque converter that connects a prime mover with a machine and allows for stepless speed control of the driven machine. The change in speed is effected by varying the filling grade of the operating fluid within the coupling. The applicable subheading for the Variable Speed Turbo Coupling will be 8483.40.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for torque converters. 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

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