Gears; gears for use in motor vehicles; parts of motor vehicles designed for the transport of persons; parts of motor vehicles of heading 8703; Section VII, Note 2(e); Section XVII, Note 3; Section XVI, Note 1(l)
Active· CBP ruling HQ 088041· Issued 1991-01-14
Ruling text
HQ 088041
January 14, 1991
CLA-2 CO:R:C:G 088041 JMH
CATEGORY: Classification
TARIFF NO.: 8708.99.50
Mr. Alberto Vargas Aviles
General Manager
Engranes Conicos, S.A. De C.V.
Fraccionamiento Industrial Benito Juarez
Apartado Postal No. 595
Queretaro, QRO.
MEXICO
RE: Gears; gears for use in motor vehicles; parts of motor
vehicles designed for the transport of persons; parts of
motor vehicles of heading 8703; Section VII, Note 2(e);
Section XVII, Note 3; Section XVI, Note 1(l)
Dear Mr. Aviles:
This is in response to your September 19, 1990 request for a
classification ruling for certain automotive gears manufactured
in Mexico.
FACTS:
The articles in question are hypoid and bevel gears for
drive axles. The gears are actually a ring gear and drive pinion
assembly that is to be assembled into the drive axle assembly.
The gears are manufactured in Mexico from steel SAE 8620 with
chromium, nickel and molybdenum. Ford, General Motors, Chrysler,
Toyota and Nissan incorporate the gears into the front and rear
drive axles of pick-up trucks and passenger motor vehicles up to
a maximum of three tons.
ISSUE:
Whether the imported gears are properly classified as
"...gears and gearing..." under heading 8483, Harmonized Tariff
Schedule of the United States Annotated ("HTSUSA"), or as "parts
and accessories of the motor vehicles of headings 8701 to
8705..." under heading 8708, HTSUSA.
-2-
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation ("GRIs"). GRI 1,
HTSUSA, 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..." The headings in
contention are headings 8483 and heading 8701, HTSUSA. These
headings describe the following:
8483 Transmission shafts (including camshafts and
crankshafts) and cranks; bearing housings,
housed bearings and plain shaft bearings;
gears and gearings; ball screws; gear boxes
and other speed changers, including torque
converters; flywheels and pulleys, including
pulley blocks; clutches and shaft couplings
(including universal joints); parts
thereof...
* * * * * * * * * * * * *
8708 Parts and accessories of the motor vehicles
of heading 8701 to 8705...
Both headings 8483 and 8708 appear to describe the gears in
question. However, before a final determination may be made the
section and chapter notes must be examined. Heading 8483 is
within Section XVI and Chapter 84, HTSUSA. Heading 8708 is
within Section XVII and Chapter 87, HTSUSA.
There are three relevant legal notes. Section XVI, Note
1(l), HTSUSA, excludes articles of Section XVII from
classification within Section XVI. Section XVII, Note 2(e),
HTSUSA, states that articles of heading 8483 are excluded from
Section XVII if the articles constitute integral parts of
engines or motors. Section XVII, Note 3, HTSUSA, requires that
the term "parts" in chapter 87 refers only to parts which are
used solely or principally with the articles of chapter 87.
You state that the gears are used solely with motor vehicles
designed for the transport 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, Note 3. Motor vehicles designed for the
transport of persons are classified under heading 8703, HTSUSA.
As a part that is solely or principally used with articles of
heading 8703 the gears meet the terms of heading 8708.
Furthermore, Section XVII, Note 2(e) only excludes articles
of heading 8483 which are parts of engines and motors from
-3-
Section XVII. Since the gears in question are not used with
engines or motors, they are not excluded from Section XVII by
Note 2(e).
The gears are clearly articles of Section XVII. Articles of
Section XVII are excluded from classification within Section XVI
under heading 8483 by Section XVI, Note 1(l).
The gears in question are used solely or principally as
parts of motor vehicles which are designed to transport people.
The gears are properly classified under heading 8708. The
classification for the gears is subheading 8708.99.50, HTSUSA,
as "Parts and accessories of the motor vehicles of heading 8701
to 8705...Other parts and accessories...Other...Other..."
HOLDING:
The gears imported from Mexico are used solely or
principally with motor vehicles which are designed for the
transports of persons. Such motor vehicles are classified in
heading 8703. The gears are "parts" within the meaning of
Section XVII, Note 3. As a part that is solely or principally
used with articles of heading 8703 the gears are classified under
heading 8708, in accordance with GRI 1. The proper
classification for the gears is subheading 8708.99.50, HTSUSA, as
"Parts and accessories of the motor vehicles of heading 8701 to
8705...Other parts and accessories...Other...Other..."
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 088041, retrieved 2026-10-12T05:20:18Z, republished verbatim. This digest is informational; only CBP issues binding rulings.