CLA-2-87:RR:NC:MM:101 I86097
Ms. Helen I. Sugar
BCB International. Inc.
1245 Niagara Street
Buffalo, New York 14213-1501
RE: The tariff classification of a Deluxe Automatic Transmission Rebuild Kit/Overhaul Kit and Bushing Kit packaged in Canada with goods from the United States, Japan, Taiwan, Thailand, China, and Mexico
Dear Ms. Sugar:
In your letter dated September 4, 2002 you requested a tariff classification ruling.
On July 31, 2002 you submitted a sample and breakout sheets detailing the components of a Deluxe Automatic Transmission Rebuild Kit/Overhaul Kit and Bushing Kit. You requested a Country of Origin ruling for those items. New York Ruling NY I84893 was issued addressing the Country of Origin of those items. You are now requesting classification advice on the kits.
The sample kit, in its container for retail sale, consists of a large number of small pieces and the retail boxes cannot be opened until after the sets are purchased. The kits contain the following parts: Paper gaskets, friction plates, steel plates, filter, lip seal, “O” rings, “D” rings, metal clad seals, Teflon rings, and various bushings. This kit contains the necessary pieces to rebuild or overhaul a motor vehicle automatic transmission.
The applicable subheading for the Deluxe Automatic Transmission Rebuild Kit/Overhaul Kit and Bushing Kit will be 8708.99.6790, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other parts for power trains…Other. The rate of duty will be 2.5% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division