The tariff classification of chain sprockets from Germany

NY L84563 May 31, 2005 CLA-2-84:RR:NC:1:102 L84563 CATEGORY: Classification TARIFF NO.: 8483.90.10 Mr. Tim Allwine Schenker, Inc. 2375 Hadley Road Plainfield, IN 46168 RE: The tariff classification of chain sprockets from Germany Dear Mr. Allwine: In your letter dated April 22, 2005 you requested a tariff classification ruling on behalf of your client Flexon USA. The articles in question are described as chain sprockets for use on harvesting, seeding and hay machines. Descriptive literature was submitted. In your request you offer the opinion that the chain sprockets, although specifically provided for in subheading 8483.90.10, Harmonized Tariff Schedule of the United States (HTSUS), are classified as parts in HTSUS heading 8708 because they are solely for use on agricultural machines. Further, because the sprockets are articles of heading 8708, HTSUS, they are excluded from HTSUS heading 8483 by note 1(l) to section XVI. However, HTSUS heading 8708 provides for parts of the vehicles of HTSUS chapter 87. Based on the information made available, the subject sprockets are used on harvesting, seeding and hay machines, which are not vehicles of HTSUS chapter 87. Accordingly, the sprockets are not provided for in heading 8708, HTSUS, and are not excluded from HTSUS heading 8483. The applicable subheading for the chain sprockets 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