The tariff classification of a gear drive

NY R04053 June 26, 2006 CLA-2-84:RR:NC:1:102 R04053 CATEGORY: Classification TARIFF NO.: 8483.90.5000 Mr. Dennis Forhart PricewaterhouseCoopers 1420 5th Avenue (Suite 1900) Seattle, WA 98101 RE: The tariff classification of a gear drive Dear Mr. Forhart: In your letter dated May 31, 2006 you requested a tariff classification ruling on behalf of your client Freightliner LLC. The article in question is described as a “Drive ASM”, part number DDE R23509200. Based on the information provided, the subject drive is an assembly comprised of a steel shaft, pulley, gear and housing. The drive assembly is designed to mount to the front of an engine crankcase. Once mounted to the crankcase, the drive gear engages a crankshaft gear to provide a power take-off to drive various belt driven accessories. The drive gear, in conjunction with the crankcase gear, forms the gearing necessary to permit the take-off of mechanical power from the engine. The applicable subheading for the drive assembly will be 8483.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of gearing, gear boxes and other speed changers. The general 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