The tariff classification of gear blanks from the United Kingdom

NY 805161 January 13, 1995 CLA-2-84:S:N:N3:102 805161 CATEGORY: Classification TARIFF NO.: 8483.90.5000 Ms. Lisa C. Schneider Associated Customhouse Brokers, Inc. 1099 Jay Street, Bldg. C-5 P.O. Box 22670 Rochester, N.Y. 14692-2670 RE: The tariff classification of gear blanks from the United Kingdom Dear Ms. Schneider: In your letter dated December 6, 1994, on behalf of your client, Gleason Works, you requested a tariff classification ruling. The articles at issue are gear and pinion blanks which will be machined, in the United States, into finished gears. While the process involved domestically entails a significant amount of machining, the gear blanks are still considered dedicated to use in their imported condition. We would not view them as merely steel forgings. The applicable subheading for the gear blanks will be 8483.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of gearing. The rate of duty will be 2.5 percent ad valorem. 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