The tariff classification of a gear set from Japan

N200376 February 6, 2012 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.40.7580 Nichole D. Collier, Operations Manager Marisol International, LLC 1300 S. Meridian Avenue, Suite 109 Oklahoma City, OK 73108-1751 RE: The tariff classification of a gear set from Japan Dear Ms. Collier, In your letter dated January 13, 2012, you requested a tariff classification ruling on behalf of ATC Drivetrain, Inc. of Oklahoma City, Oklahoma. The item being considered is a Hypoid Gear Set (Part # 38100AB410). You state that the manufacturer declined to provide exact material composition and technical specifications because he considered that information to be proprietary. It is made up of two (2) components: the first being a cylindrical shaft with tapered gearing on one end, which in turn drives the second part, a circular ring gear also with tapered gearing. Attached together, these transmit torque within the transmission. Each of these has spiral-type hypoid gearing teeth into which each part fits the other exactly. The shaft is designed to interact with the circular gear at a 90-degree angle. You suggested classification in 8483.90.5000, HTSUS. This is incorrect because although the Hypoid Gear Set is a part of the transmission of heading 8483, HTSUS, it is solely or principally used with a motor vehicle of Chapter 87. Section XVI, Note 1 (l) excludes articles of Section XVII, which includes Chapter 87, from classification in heading 8483. The applicable classification subheading for the Hypoid Gear Set (Part # 38100AB410) will be 8708.40.7580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Parts … of … motor vehicles … : Gear boxes and parts thereof: Parts: Other: Other: Other." The rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017. Sincerely, Thomas J. Russo Director National Commodity Specialist Division