NY 863050: The tariff classification of automotive transmission gearsfrom Mexico

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.

                          
                                   NY 863050

                                  May 16, 1991


CLA-2-87:S:N:1:101-863050  

CATEGORY:  Classification

TARIFF NO.: 8708.99.5080  

Mr. Rafael Quiroz, Jr.
U.S. Customhouse Broker
7100 San Bernardo
Suite 307
P.O. Box 3259
Laredo, TX 78044

RE:  The tariff classification of automotive transmission gears
from Mexico

Dear Mr. Quiroz:

     In your letter dated April 11, 1991, on behalf of Transeje,
S.A., you requested a tariff classification ruling.  You have
submitted descriptive literature.

     The imported articles are automotive transmissions gears,
described as follows:

  Part no.     Description        Function
  
  40-8-7     Main Shaft Gear     Transmit and change the torque and R.P.M.                   1st speed           from the countershaft to the mainshaft    
         
  40-8-5     Main Shaft Gear     Transmit and change the torque and R.P.M.
             2nd speed           from the 2nd speed gear countershaft to the
                                 mainshaft

  40-8-9     Main Shaft          Transmit and change the torque and R.P.M.
             Rev. Gear           from the reverse idler gear to the main-                                        shaft

  40-8-17    Main Shaft Gear     Transmit and change the torque and R.P.M.                   3rd speed           from the 3rd speed gear countershaft to                                         the mainshaft
           
 
  40-8-21    Main Shaft Gear     Transmit and change the torque and R.P.M.                   4th speed           from the 4th speed gear countershaft to
                                 the mainshaft

     The gears are used in the CM-40 5-speed transmission that is
installed in Rider rental U-haul trucks.

     It is your opinion the gears are classified in subheading
8483.40.90, Harmonized Tariff Schedule of the United States
(HTS), which is the provision for gears and gearing, other than
toothed wheels, chain sprockets and other transmission elements
entered separately.  

     Section XVI, Note 1(1), HTS, excludes articles of Section
XVII (which includes chapter 87) from classification within
Section XVI (which includes chapter 84).  The merchandise cannot
be classified in subheading 8483.40.90, HTS.  Section XVII, Note
3, HTS, requires that the term "parts" in chapter 87 refers only
to parts which are used solely or principally with the articles
of chapter 87.  The literature notes that the gears are used
solely with motor vehicles for the transportation of goods. 
Since the gears are used "solely or principally" with motor
vehicles and motor vehicles are classified in chapter 87, the
gears are "parts" within the meaning of Section XVII. 

     Furthermore, the Explanatory Notes (EN), although not
dispositive, should be looked to for the proper interpretation of
the HTS.  The EN to Heading 8708, HTS, provides that this heading
covers parts and accessories of the motor vehicles of headings
87.01 to 87.05, and that includes gear boxes of all types and
gear pinions, gears and gearing (solely or principally used with
the above mentioned vehicles).

     The applicable subheading for the automotive transmission
gears will be 8708.99.5080, Harmonized Tariff Schedule of the
United States (HTS), which provides for other parts of motor
vehicles.  The rate of duty will be 3.1 percent ad valorem.      
 

     Articles classifiable under subheading 8708.99.5080, HTS,
which are products of Mexico are not entitled to duty free
treatment under the Generalized System of Preferences (GSP).

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.

                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport