The tariff classification of parts of a rear axle differential assembly from Switzerland.

NY G86669 February 13, 2001 CLA-2-84:RR:NC:1:102 G86669 CATEGORY: Classification TARIFF NO.: 8483.40.9000, 8483.90.5000 Mr. Craig M. Schau Emery Customs Brokers 6940A Engle Road Middleburg Heights, OH 44130 RE: The tariff classification of parts of a rear axle differential assembly from Switzerland. Dear Mr. Schau: In your letter dated January 25, 2001 you requested a tariff classification ruling on behalf of your client Hydro-Gear. The items in question are described as parts of a rear axle differential assembly. The parts include a differential with shafts, a shift fork, a fork guide, a clutch sleeve, and a slot guide. Technical literature and drawings were submitted. The differential with shafts is gearing comprised of differential gears and two transmission shafts, which forms a mechanism that permits a rear axle to turn corners with one wheel rolling faster than the other. You indicate that the shift fork, fork guide, clutch sleeve and slot guide are related components used in conjunction with the gearing to control the engagement of the differential. The applicable subheading for the differential with shafts will be 8483.40.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gears and gearing. The rate of duty will be 2.5 percent ad valorem. The applicable subheading the shift fork, fork guide, clutch sleeve and slot guide will be 8483.90.5000, 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 212-637-7026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division