The tariff classification of a camshaft adjuster from Germany

NY J85403 June 27, 2003 CLA-2-84:RR:NC:1:102 J85403 CATEGORY: Classification TARIFF NO.: 8483.90.10 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive (Suite 1000) Atlanta, Georgia 30328 RE: The tariff classification of a camshaft adjuster from Germany Dear Mr. Resetar: In your letter dated June 6, 2003 you requested a tariff classification ruling on behalf of Porsche Cars North America. The article in question is described as a “camshaft adjuster” for use in a spark-ignition, internal combustion engine. You indicate that the adjuster has a two-fold purpose. One purpose is to act as a chain gear to rotate the intake camshaft by means of the engine timing chain. The other purpose is to adjust the timing of the intake camshaft in response to changes in engine oil pressure. You also indicate that you believe the adjuster is classified as an engine part in subheading 8409.91.5080, Harmonized Tariff Schedule of the United States (HTSUS), or in the alternative, in HTSUS subheading 8483.90.5000, as parts of gearing, gear boxes and other speed changers. A technical drawing depicting the camshaft adjuster was submitted. Based on our review of the information submitted the camshaft adjuster is essentially a chain sprocket for use with a timing chain. While the sprocket is specially designed to allow its alignment in relation to the intake camshaft to adjust in response to changes in engine oil pressure, thus advancing or retarding the engine timing, we find that for tariff purposes the camshaft adjuster is within the definition of a chain sprocket. Accordingly, the camshaft adjuster falls to be classified in the specific provision for chain sprockets, rather than in the less specific provisions for parts of engine and parts of gearing. The applicable subheading for the camshaft adjuster will be 8483.90.10, HTSUS, which provides for chain sprockets and parts thereof. The rate of duty will be 2.8 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 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division