The tariff classification of shafts for governors for diesel engines from Norway

N072215 September 11, 2009 CLA-2-84:OT:RR:E:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8483.10.5000, 8483.90.5000 Mr. Jon R. Weiner Rolls-Royce North America 2001 S. Tibbs Avenue (Speed Code S36) Indianapolis, IN 46241 RE: The tariff classification of shafts for governors for diesel engines from Norway Dear Mr. Weiner: In your letter dated August 14, 2009 you requested a tariff classification ruling. The articles in question are described as shafts for governors used for speed or load control of diesel engines. Descriptive information and photographs were submitted. The “speed adjusting shaft” is a shaft incorporating a toothed wheel used to adjust speed by increasing or decreasing the pressure of a speeder spring. The gear on the shaft is designed to mesh with teeth on a speeder plug. You suggest that the speed adjusting shaft is provided for as a transmission shaft in subheading 8483.10.5000, Harmonized Tariff Schedule of the United States (HTSUS). However, because the shaft incorporates a toothed wheel and is designed to transmit torque to another toothed wheel, we find that the shaft is more specifically provided elsewhere in heading 8483, HTSUS. The applicable subheading for the speed adjusting shaft 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. The “drive shaft” and “driven shaft” for the “sump hydraulic oil pump” are shafts, each incorporating a toothed wheel, that are designed to mesh together to circulate oil within the sump pump. The sump pump provides hydraulic pressure to a power piston within the governor. In your request you suggest that the drive and driven shafts are provided for as parts of gearing in heading 8483, HTSUS. We agree. The applicable subheading for the drive and driven shafts for the sump hydraulic pump, when not presented together, 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. The remaining shafts in question are identified as a “drive shaft” and an “output shaft” for the governor. You indicate the “drive shaft” for the governor transmits power from the prime mover to a laminated spring drive, which activates the governor when a speed threshold is reached, while the “output shaft” converts rotary motion into linear motion and connects to a lever that activates a fuel pump. You also indicate that both shafts incorporate toothed wheels and suggest that the drive shaft is provided for as a transmission shaft in HTSUS heading 8483 and the output shaft as parts of the governor in heading 8412, HTSUS. Based on review of the information made available we find that both the drive shaft and the output shaft transmit power within the governor and are both provided for as transmission shafts in heading 8483, HTSUS. We also note that our examination of the submitted photographs reveals that the shafts do not incorporate “toothed wheels”, but rather feature splining, which is simply groves cut into one end of the output shaft and both ends of the drive shaft to facilitate the transmission of torque. Splining is a feature commonly found on transmission shafts. The applicable subheading for the drive shaft and output shaft for the governor will be 8483.10.5000, HTSUS, which provides for other transmission shafts and cranks. The rate of duty is free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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