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of <h1>Transmission Shafts Classification: Use Heading 8483, Subheading 848310 for Customs Tariff, Not Agricultural Machinery Sections.</h1> The circular addresses the classification of 'Transmission shafts / Power takeoff (PTO) shafts' under the Harmonized Customs Tariff. It clarifies that these shafts should be classified under heading 8483, subheading 848310, and Tariff Item 84831099, rather than headings 8432 or 8433, which pertain to parts of agricultural machinery. This decision aligns with the General Rules of Interpretation and Section Note 2(a) of Section XVI of the Customs Tariff Act, 1975. The circular instructs relevant authorities to finalize pending assessments based on this classification and to report any difficulties to the Board.
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