NY 864743: The tariff classification of gears from 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 864743

                                 July 9, 1991


CLA-2-87:S:N:1:101-864743 

CATEGORY:  Classification

TARIFF NO.: 8708.99.5085  

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 gears from Mexico

Dear Mr. Quiroz:

     In your letter dated June 20, 1991, on behalf of Transeje,
S.A., you requested a tariff classification ruling.  You have
submitted descriptive literature.

     The imported articles are motorized golf cart gears,
described as follows:

  Part no.     Description        Function
  
  01268164     shaft input fin    This part transmits torque and
                                  reduces R.P.M. from the
                                  gas engine to the                                                               intermediate gear.          
  
  0120Z114X    shaft and gear     This part engages, transmits
                                  and changes assy. the torque
                                  and R.P.M. from the input to
                                  intermediate the output gear.

  012GS131     gear helical       This gear transmits and changes
                                  the torque output from the shaft
                                  and gear assy. to the differential
                                  case assy.

     The gears are used in the rear axle that is installed in
motorized golf cart vehicles.  You indicate that the gears are
not interchangeable with other applications because each one has
its own specific design characteristics.

     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 persons. 
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 subject gears will be
8708.99.5085, 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 8708.99.5085, HTS,
which are products of Mexico are 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