The tariff classification of speedometer cables from Japan

NY A85042 July 26 1996 CLA-2-84:RR:NC:4:102 A85042 CATEGORY: Classification TARIFF NO.: 8483.10.5000 Mr. Robert T. Min American Customs Service, Inc. 11940 Aviation Blvd. Inglewood, CA 90304 RE: The tariff classification of speedometer cables from Japan Dear Mr. Min: In your letter dated June 13, 1996, on behalf of your client, N.S. International, Ltd., you requested a tariff classification ruling. The item at hand in this request is a speedometer cable for use with a speedometer assembly. The cable, which is approximately seven feet in length, is composed of an outer plastic tubing inside which is a flexible steel shaft. Two fittings on either end allow the cable to be connected between the speedometer and a small gearbox type mounting. The cable transmits the rotary motion from the gearbox (which is driven by either a wheel or transmission) to the speedometer. We note the Explanatory Notes to heading 8483 of the Harmonized Tariff Schedules. While the notes are not legally binding, they do provide guidance in determining the intent of the tariff provisions. In note (a)(4) to heading 8483, under the explanation of transmission shafts, is the description of "flexible shafts which transmit the motion of a driving unit to, e.g., hand tools, measuring instruments (revolution counters, speedometers, etc.)." The applicable subheading for the speedometer cables will be 8483.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other transmission shafts and cranks. The rate of duty will be 2.4 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Karl J Riedl at 212-466-5493. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division