&&The Go-Lift Hub Gear 151222-147, the Go-Lift Idler Gear 151229-148 and the Go-Lift Motor Gear 210108-ac01 are components imported for the internal motor assembly of the Go-Lift Patient Lift System constructed in Canada. These gears are multi-toothed wheels that are of single piece steel produced by precision machining. The Go-Lift Hub Gear 151222-147 contains 48 teeth, a pitch diameter of 2.995-3.000 inches and an outside diameter of 3.120 inches-3.125 inches. The Go-Lift Idler Gear 151229-148 contains 10 teeth, a pitch diameter of 0.620-0.625 inches and an outside diameter of 0.745-0.749 inches. The Go-Lift Motor Gear 210108-ac01 contains 10 teeth, a pitch diameter of 0.620-0.625 inches and an outside diameter of 0.745-0.750 inches. Each gear is imported in an individual polymer bag and packaged in heavy duty cardboard boxes with dividers.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 9979.00.00.00. In order to classify here, Legal Note 3 to Chapter 99 requires that, “only after classification under a tariff item in Chapters 1 to 97 has been determined and the conditions of any Chapter 99 provision and any applicable regulations or orders in relation thereto have been met”.&&&&The Go-Lift Hub Gear 151222-147, the Go-Lift Idler Gear 151229-148 and the Go-Lift Motor Gear 210108-ac01 are gears and meet the terms of heading 84.83, “Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)”. They are toothed wheels and are classified under 8483.90.00.20.