N266977 N2 Ruling Active

The tariff classification of a pulley from Germany.

Issued August 4, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8483.50.9080

Headings: 8483

GRI rules applied: GRI 1

Product description

The articles in question are drive and tail pulleys of carbon steel that are designed for iron-ore, copper and coal mines. The drive and tail pulleys are used to provide tension and transmit rotary movement. The pulleys are used with conveyor belts that measure 108 to 5,967 meters in length and 1,800 to 3,000 millimeters in width. The drive and tail pulleys are similar in design, as they consist of a drum, a shaft and spherical roller bearings. The main difference between the drive and tail pulleys is the drive pulley provides a higher tension and may be larger in size. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In your letter, you suggest subheading 8431.39.0010, HTSUS, which provides for parts suitable for use solely or principally with the machinery of headings 8425 to 8430. Pulleys are provided for eo nominee in HTSUS heading 8483. This precedes being classified as a part of a machine classified in headings 8425 to 8430. As such, classification under subheading 8431.39.0010 is inapplicable. Thus, by application of GRI 1,

CBP rationale

the applicable subheading for the drive and tail pulleys will be 8483.50.9080, HTSUS, which provides for Flywheels and Pulleys; Other; Other; Other.

Full text

N266977 August 4, 2015 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8483.50.9080 David L. McKnight Voith Turbo Inc. 25 Winship Road York, PA 17406 RE: The tariff classification of a pulley from Germany. Dear Mr. McKnight: In your letter dated July 23, 2015 you requested a tariff classification ruling. The articles in question are drive and tail pulleys of carbon steel that are designed for iron-ore, copper and coal mines. The drive and tail pulleys are used to provide tension and transmit rotary movement. The pulleys are used with conveyor belts that measure 108 to 5,967 meters in length and 1,800 to 3,000 millimeters in width. The drive and tail pulleys are similar in design, as they consist of a drum, a shaft and spherical roller bearings. The main difference between the drive and tail pulleys is the drive pulley provides a higher tension and may be larger in size. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In your letter, you suggest subheading 8431.39.0010, HTSUS, which provides for parts suitable for use solely or principally with the machinery of headings 8425 to 8430. Pulleys are provided for eo nominee in HTSUS heading 8483. This precedes being classified as a part of a machine classified in headings 8425 to 8430. As such, classification under subheading 8431.39.0010 is inapplicable. Thus, by application of GRI 1, the applicable subheading for the drive and tail pulleys will be 8483.50.9080, HTSUS, which provides for Flywheels and Pulleys; Other; Other; Other. The general rate of duty will be 2.8 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 Sandra Martinez at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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