Gears; Gearing; Toothed Wheel; Teeth; Spur; Helical; Parts of Compression Ignition Engines; Worm Gears; Shaft Mounting Hubs; 8483.40.90; HQ 089554, Modified

HQ 952102 September 15, 1992 CLA-2 CO:R:C:M 952102 CMS CATEGORY: Classification TARIFF NO.: 8483.90.50 Robert E. Burke, Esq. Lawrence M. Friedman, Esq. Barnes, Richardson & Colburn 200 East Randolph Drive, Ste. 7920 Chicago, IL 60601 RE: Gears; Gearing; Toothed Wheel; Teeth; Spur; Helical; Parts of Compression Ignition Engines; Worm Gears; Shaft Mounting Hubs; 8483.40.90; HQ 089554, Modified Dear Mr. Burke: This is in response to your request dated May 15, 1992, on behalf of Cummins Engine Company, Inc., for a classification ruling on certain gears. The Regional Commissioner of Customs, New York, has referred the matter to Customs Headquarters for a reply. FACTS: The merchandise consists of certain gears designed for use in compression ignition engines. The gears are metal discs of various diameters into which teeth have been cut. Some of the gears are attached to a hub for the purpose of fastening the gear to a shaft. The individual gears are entered separately from gear boxes, gear trains and assemblies of gears and gearing. ISSUE: Is the merchandise classified as gears and gearing, other than toothed wheels, chain sprockets and other transmission elements entered separately, in subheading 8483.40.90, Harmonized Tariff Schedule of the United States (HTSUS), or as parts of gearing, gear boxes and other speed changers, in subheading 8483.90.50, HTSUS? -2- LAW AND ANALYSIS: The HTSUS provides that the classification of articles is governed by the General Rules of Interpretation (GRI's). GRI 1 states in pertinent part that "...classification shall be determined according to the terms of the headings and any relative section or chapter notes...". Heading 8483 in part describes gears and gearing and parts thereof. The merchandise is described by heading 8483. Subheading 8483.40.90 describes gears and gearing, other than toothed wheels, chain sprockets and other transmission elements entered separately. Subheading 8483.90.50 describes parts of gearing, gear boxes and other speed changers. The principal issue is whether the individual gears under consideration are excluded from subheading 8483.40.90 by the exclusionary clause "other than toothed wheels, chain sprockets and other transmission elements entered separately". The Harmonized Commodity Description and Coding System Explanatory Notes to Heading 8483, p. 1326, provide that "[t]he basic gear is the toothed wheel, cylinder, cone, rack or worm, etc. In an assembly of such gears, the teeth of one engage with the teeth of another... The group covers all type of gears... [and] also covers toothed and similar wheels for use with transmission chains." The Explanatory Notes describe "toothed wheels" as gears which engage the teeth of other gears, and also as wheels which engage transmission chains. "[T]oothed wheels" are specifically named in the exclusionary language under consideration as a transmission element. Whether or not the gears under consideration are accurately described as "toothed wheels", they are at least "transmission elements". Pursuant to the exclusionary language of subheading 8483.40.90, when these transmission elements are entered separately, they are not classified in subheading 8483.40.90, HTSUS. The merchandise under consideration is described as "gears and gearing; parts thereof: ...Parts: ...Parts of gearing, gear boxes and other speed changers", and is classified in subheading 8483.90.50, HTSUS. EFFECT ON OTHER RULINGS: HQ 089554 (July 3, 1991), held in part that certain gears which were classified separately were classified in subheading 8483.40.90, HTSUS. Pursuant to section 177.9(d), -3- Customs Regulations (19 CFR 177.9(d)), HQ 089554 is modified to provide that the gears are classified in subheading 8483.90.50, HTSUS. HOLDING: The merchandise under consideration is classified as "gears and gearing; parts thereof: ...Parts: ...Parts of gearing, gear boxes and other speed changers", in subheading 8483.90.50, HTSUS, currently subject to a Column 1 General duty rate of 2.5%, ad valorem. Pursuant to section 177.9(d), Customs Regulations (19 CFR 177.9(d)), HQ 089554 (July 3, 1991), is modified to provide that the gears are classified in subheading 8483.90.50, HTSUS. Sincerely, John Durant, Director Commercial Rulings Division