us-cbp-cross-rulings-hq-953825•HQ 953825: Gears, Gearing, Pitman Arm, Connecting Linkage for Water Pumping Windmills; Cast Parts, Finished and Unfinished; Blanks, GRI 2(a) Dear Sir:
HQ 953825: Gears, Gearing, Pitman Arm, Connecting Linkage for Water Pumping Windmills; Cast Parts, Finished and Unfinished; Blanks, GRI 2(a) Dear Sir:
us-cbp-cross-rulings-hq-953825HQ 953825: Gears, Gearing, Pitman Arm, Connecting Linkage for Water Pumping Windmills; Cast Parts, Finished and Unfinished; Blanks, GRI 2(a) Dear Sir:Guidance
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 953825
JULY 30 1993
CLA-2:CO:R:C:M 953825 JAS
CATEGORY: Classification
TARIFF NO.: 8483.90.50
Mr. Jackson S. Broome
Aermotor Windmill Corporation
P.O. Box 5110
San Angelo, TX 76902
RE: Gears, Gearing, Pitman Arm, Connecting Linkage for Water
Pumping Windmills; Cast Parts, Finished and Unfinished;
Blanks, GRI 2(a)
Dear Sir:
In a letter dated March 30, 1993, you inquire as to the
tariff classification of certain cast parts from Mexico for a
water pumping windmill. Photographs and cut-away drawings were
submitted.
FACTS:
The parts in issue are the pinion gear (components A704 and
B704), large gear both finished and "raw" or unfinished
(designated A705 and B705), and the pitman arm both finished and
"raw" or unfinished (designated A686 and B686). These are
components of a windmill which will be connected after
importation to a water pump which will serve as irrigation
apparatus.
The pinion gear consists of 2 circular cast articles with
raised centers and hollow middles, and teeth cut around the
circumference. The large gear consists of 2 circular cast
articles having a larger diameter than the pinion gear. Each has
teeth cut around its circumference and seven punched or drilled
holes evenly spaced around a recessed middle. Three of the holes
on each gear are flanged. The "raw" or unfinished large gear is
identical except that the teeth are not cut and two of the three
flanged holes are not finished machined. The pitman is a
connecting arm one end of which is raised or flanged with a small
diameter hole, and the other end similarly flanged but with two
larger diameter holes. The "raw" or unfinished pitman arm is
identical except that it is not finish machined. We understand
that each part or component will be imported in bulk quantities. - 2 -
ISSUE:
Whether the "raw" parts are considered to be unfinished
articles for tariff purposes; whether the gears and pitman arm
are speed changers or parts of speed changers.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
In accordance with GRI 2(a), the terms of the headings apply
to articles imported incomplete or unfinished. Under this rule,
articles qualifying as blanks are considered to be unfinished for
tariff purposes. Blanks are articles not ready for direct use,
having the approximate shape or outline of the finished article
or part, and which can be used, other than in exceptional cases,
for completion into the finished article or part. As described,
the large gear and pitman arm meet this description and are
blanks for tariff purposes. They are classifiable in the same
provision as the finished or complete article.
As to the proper classification of the merchandise, heading
8483 in part covers gear boxes and other speed changers, gears
and gearing, and parts of these articles. Goods of heading 8483
include certain mechanical parts used in the transmission of
power from an external power unit to one or more machines and
certain internal parts of a machine used to transmit power to the
various parts of the same machine. In an assembly of gears, the
teeth of one engage with the teeth of another so that the rotary
movement of the first is transmitted to the next, and so on.
According to the relative number of teeth in the separate units,
the rotary movement may be transmitted at the same rate, or at a
faster or slower rate. Both the pinion gear and the large gear
function in this manner.
According to the type of gear and the angle at which it
meshes with the next, the direction of transmission may be
changed, or a rotary movement converted into a linear movement or
vice versa. According to the submitted drawings the pitman arm
is a component that operates in conjunction with the toothed
gears to transfer the rotary motion of the windmill to the back-
and-forth, linear motion of the pump. When assembled in the
windmill housing, the pinion gear, large gear, and pitman arm are
considered gearing for tariff purposes. In the condition in
which these components are imported, in bulk, they are regarded
as parts of gearing. - 3 -
HOLDING:
Under the authority of GRI 1, the pinion gear (A704 and
B704), the large gear (A705 and B705), and the pitman arm (A686
and B686) are provided for in heading 8483 as parts of gearing.
Under the authority of GRI 2(a), the unfinished or "raw" large
gear and pitman arm are similarly provided for.
All of these articles are classifiable in subheading
8483.90.50, HTSUS, a provision for parts of gearing, gear boxes
and other speed changers. The rate of duty is 2.5 percent ad
valorem.
Articles from Mexico classifiable in subheading 8483.90.50
have previously been eligible for free entry under the
Generalized System of Preferences (GSP), upon compliance with the
law and sections 10.171 to 10.178, Customs Regulations. However,
because the GSP expired at midnight on July 4, 1993, duties at
the rate of 2.5 percent must now be deposited. Legislation that
would reinstate the GSP retroactively has been proposed but not
yet enacted.
We enclose for your convenience copies of the applicable GSP
provisions and general notices published in the Federal Register
on July 1 and July 28, 1993 (58 FR 35506 and 40464) outlining
Customs mechanism to facilitate refunds in the event the
referenced legislation is enacted.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure
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