The tariff classification of a variable ratio speed changer from Germany

N072338 September 16, 2009 CLA-2-84:OT:RR:E:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8483.40.5050 Ms. Lucinda J. Hueston Kuehne & Nagel 22780 Indian Creek Drive (Suite 160) Dulles, VA 20166 RE: The tariff classification of a variable ratio speed changer from Germany Dear Ms. Hueston: In your letter dated August 17, 2009 you requested a tariff classification ruling on behalf of your client Voith Turbo. Descriptive information was submitted. The article in question is identified as the “Vorecon”. You describe the Vorecon as a variable ratio speed changer that uses a torque converter to vary output speed and torque that is transmitted from a motor to driven equipment. In your request you indicate that you believe the Vorecon is classifiable in subheading 8483.40.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for torque converters. Based on the information made available, the provision for torque converters under HTSUS subheading 8483.40.1000 refers to only part of the Vorecon. The Vorecon consists of a torque converter and gearing. These individual components contribute together to function as a speed changer, which is a function provided for elsewhere in heading 8483, HTSUS. The applicable subheading for the Vorecon will be 8483.40.5050, HTSUS, which provides for other gear boxes and other speed changers. The rate of duty will be 2.5 percent ad valorem. 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