The tariff classification of drive blocks from India

N078517 October 28, 2009 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8483.10.5000 Mr. Donald S. Simpson Barthco International Inc. 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of drive blocks from India Dear Mr. Simpson: In your letter dated September, 29, 2009, you requested a tariff classification ruling on behalf of your client, SKF USA Inc. Descriptive literature and technical drawings were submitted. The items in question are described as drive blocks. You state that the drive blocks are an assembly to be used exclusively for letter conveyance in postal sorting systems. They are comprised of a shaft, drive and mail pulleys, a coated metal housing block, two deep groove ball bearings and a set of disc springs. The drive blocks transfer the power supplied by an electric motor through drive belts to the mail conveyance belts and locate the mail and drive belts. You suggest classification of the drive blocks under subheading 8473.40.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Parts and accessories…suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8472: Other." However, we find that the drive blocks are essentially machine elements for the transmission of mechanical power and are specifically provided for in HTSUS heading 8483. The applicable subheading for the drive blocks 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