The tariff classification of speed changer assemblies from Belgium and/or France

NY 896761 May 27, 1994 CLA-2-84:S:N:N3:102 896761 CATEGORY: Classification TARIFF NO.: 8483.40.5010 Mr. Herbert E. Harris II Harris & Ellsworth 2600 Virginia Avenue, N.W. Suite 1113 Washington, D.C. 20037-1905 RE: The tariff classification of speed changer assemblies from Belgium and/or France Dear Mr. Harris: In your letter dated April 8, 1994, on behalf of your client, Brook Hansen, Inc., you requested a tariff classification ruling. The items involved in this inquiry consist of incomplete speed changer assemblies. The articles are constructed from three sets of components; a speed changer housing; an intermediate shaft with mounted gears, bearings, oil seals, etc.; and a low speed shaft (output shaft), likewise fitted with gears, bearings, seals and other necessary components. All three sets are pre-assembled to each other at the time of importation. After importation the components will be joined to a high speed input shaft (also fitted with a gearset, bearings, pinion gear and cover) to produce a complete speed changer. Due to the degree of completion of these "pre-assemblies" we would consider them to be unfinished speed changers. The applicable subheading for the speed changer pre-assemblies 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. 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