The tariff classification of gears and gear blanks from Japan

NY D82122 October 7, 1998 CLA-2-84:RR:NC:1:102 D82122 CATEGORY: Classification TARIFF NO.:8483.90.5000 Mr. Gerald Williams Midwest Custom Services 631 North Central Avenue P.O. Box 905 Wood Dale, Illinois, 60191-0905 RE: The tariff classification of gears and gear blanks from Japan Dear Mr. Williams: In your letter dated August 21, 1998 you requested a tariff classification ruling on behalf of your client Nippon Konpo Unyu Soko Company. The items in question are gears and forged gear blanks. The gears are identified as part numbers 23427-P7Z-0001, 23431-P7Z-0304, 23441-P7Z-0000, 23451-P7Z-0001, 23455-P7Z-0000, 23461-P7X-0001 and 23471-P7X-0001. Samples and descriptive information were submitted. The gears are finished articles ready for direct use in gearing. The gear blanks are net shape metal forgings which approximate the outlines of the finished articles they will form upon completion. Although the gear blanks will undergo significant machining operations after importation, absent evidence to the contrary, the sole use of the blanks is for completion into a finished gears. The applicable subheading for the gears and gear blanks will be 8483.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of gearing, gear boxes and other speed changers. The rate of duty will be 2.5 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 Kenneth T. Brock at 212-466-5493. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division