The tariff classification of a gearbox from Italy

NY 800189 July 18, 1994 CLA-2-84:S:N:N3:102 800189 CATEGORY: Classification TARIFF NO.: 8483.40.5010; 9817.00.6000 Mr. John C. Miller Miller - St. Nazianz 511 East Main Street St. Nazianz, Wisconsin 54232-0127 RE: The tariff classification of a gearbox from Italy Dear Mr. Miller: In your letter dated July 12, 1994 you requested a tariff classification ruling. The item at issue is a fixed ratio gearbox used as a component in the production of the Miller Pro 1100 Rotary Rake. The Rake is an agricultural device used to clear rows after cutting. The applicable subheading for the gearbox will be 8483.40.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for fixed ratio speed changers. The rate of duty will be 2.5 percent ad valorem. Subheading 9817.00.6000, HTS, describes the following: parts to be used in articles provided for in headings 8432, 8433, 8434 and 8436, whether or not such parts are principally used as parts of such articles and whether or not covered by a specific provision within the meaning of additional U.S. rule of interpretation 1 (c). Headings 8432, 8433, 8434 and 8436 refer to specific types of agricultural and horticultural machinery. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the gearbox for use in the model 1100 rotary rake would be classifiable in subheading 9817.00.6000, HTS, and would be free of duty. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport