The tariff classification of a brake drum and wheel hub fromChina

NY 898408 June 20, 1994 CLA-2-84:S:N:N1:103 898408 CATEGORY: Classification TARIFF NO.: 8485.90.0000; 9817.00.6000 Mr. Gary Dunn 2332 Lakeview Circle Matthews, NC 28105 RE: The tariff classification of a brake drum and wheel hub from China Dear Mr. Dunn: In your letter dated May 23, 1994 you requested a tariff classification ruling. With your inquiry you submitted blueprints depicting a brake drum casting identified as part number 67518R, and a wheel hub casting identified as part number 1007-1348R. These articles will be made of cast iron, and will undergo unspecified machine finishing operations in China of such a nature that they will be 90-100 percent finished prior to exportation. After importation into the United States, they will be assembled with other components to form a wheel axle assembly. This assembly, in turn, will be used as an original component or as a replacement part in a great variety of equipment, including farm equipment, construction machinery, special transport trailers, multi-function agricultural equipment, cranes, mining equipment, road graders and scrapers, and other heavy industrial equipment. Note 2 to section XVI of the Harmonized Tariff Schedule of the United States (HTS), the tariff section which encompasses machinery and parts thereof, indicates that parts not suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading, are to be classified in heading 8485 or heading 8548. Heading 8485 basically encompasses machinery parts not containing electrical features, while heading 8548 encompasses electrical parts of machinery. As they do not contain electrical features, the applicable subheading for the brake drum and wheel hub will be 8485.90.0000, HTS, which provides for other machinery parts, not containing connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere. The rate of duty will be 5.7 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. If actually used in such machinery, and upon compliance with the requirements of Sections 10.131-10.139 of the Customs Regulations, the brake drum and wheel hub 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