HQ 953352: Protest No. 1303-91-100105; Steel Forgings; Yokes; Parts of Shaft Couplings; Unfinished; GRI 2(a); Section XVI, Note 2; 8432.90.00

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 953352
                          April 5, 1993


CLA-2 CO:R:C:M 953352 DWS

CATEGORY: Classification

TARIFF NO.: 8483.90.80

District Director
U.S. Customs Service
40 South Gay Street
Baltimore, MD 21202

RE: Protest No. 1303-91-100105; Steel Forgings; Yokes; Parts of 
    Shaft Couplings; Unfinished; GRI 2(a); Section XVI, Note 2;
    8432.90.00

Dear Sir:

     This is our response on Application for Further Review of
Protest No. 1303-91-100105, dated March 8, 1991, concerning your
action in classifying and assessing duty on steel forgings under
the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

     The merchandise consists of rough steel yoke forgings which
are used in the fabrication of constant velocity joints, otherwise
known as shaft couplings.  A constant velocity joint is a flexible
shaft connection which allows torque transmission, under variable
conditions, between drive and driven components.  The yoke
forgings, once imported into the U.S., will be machine finished and
assembled into shaft couplings.  One finished yoke makes up one
half of a shaft coupling.

ISSUE:

     Whether the yoke forgings are classifiable under heading 8432,
HTSUS, as parts of agricultural machinery, or under heading 8483,
HTSUS, as parts of shaft couplings?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order. 
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.

      The merchandise was entered under subheading 8432.90.00,
HTSUS, which provides for: "[a]gricultural, horticultural or
forestry machinery for soil preparation or cultivation; lawn or
sports ground rollers; parts thereof: [p]arts."  However, the entry
was liquidated under subheading 8483.90.80, HTSUS, which, in part,
provides for: "clutches and shaft couplings (including universal
joints); parts thereof: [p]arts: [o]ther: [o]ther."

     It has been suggested that the yoke forgings are unfinished
parts of shaft couplings.  Consequently, GRI 2(a) must be
consulted.  In part, it states that:

     [a]ny reference in a heading to an article shall be taken to
     include a reference to that article incomplete or unfinished,
     provided that, as entered, the incomplete or unfinished     
      article has the essential character of the complete or     
       finished article. . . 

     Based upon the information provided to us, it is our position
that the yoke forgings do have the essential character of parts of
shaft couplings.  One forging, once finished, will make up one half
of a constant velocity joint, or shaft coupling.

     When dealing with the classification of parts under section
XVI, HTSUS, section XVI, note 2, must be consulted.  It states
that:

     [s]ubject to note 1 to this section, note 1 to chapter 84 and
     to note 1 to chapter 85, parts of machines (not being parts
of
     the articles of heading 8484, 8544, 8545, 8546 or 8547) are
to       be classified according to the following rules:

     (a) Parts which are goods included in any of the headings of
         chapters 84 and 85 (other than headings 8485 and 8548)  
          are in all cases to be classified in their respective  
           headings;

     (b) Other parts, if suitable for use solely or principally
         with a particular kind of machine, or with a number of
         machines of the same heading (including a machine of 
         heading 8479 or 8543) are to be classified with the 
         machines of that kind.  However, parts which are equally
         suitable for use principally with the goods of headings 
         8517 and 8525 to 8528 are to be classified in heading 
         8517;

     (c) All other parts are to be classified in heading 8485 to 
          8548.

      With regard to the merchandise, note 2(a), HTSUS, is not
dispositive because a finished half of a shaft coupling is not a
good included in any of the headings of chapters 84 and 85, HTSUS. 
However, note 2(b), HTSUS, is dispositive.  The merchandise is
suitable for use solely or principally with shaft couplings, and,
under note 2(b), HTSUS, it is to be classified with the shaft
couplings.  Therefore, the merchandise is classifiable under
subheading 8483.90.80, HTSUS.

     Because of the direction given under section XVI, note 2(b),
HTSUS, the merchandise is precluded from classification under
heading 8432, HTSUS.

HOLDING:

     The unfinished yoke forgings are classifiable under subheading
8483.90.80, HTSUS, which, in part, provides for: "clutches and
shaft couplings (including universal joints); parts thereof:
[p]arts: [o]ther: [o]ther."  

     The protest should be denied in full.  A copy of this decision
should be attached to the Customs Form 19 and provided to the
protestant as part of the notice of action on the protest.

                           Sincerely,



                           John Durant, Director
                           Commercial Rulings Division