CLA-2-84:OT:RR:E:NC:N1:102

Ms. Lucinda J. Hueston
Kuehne-Nagel, Inc.
22780 Indian Creek Drive
Suite 160
Dulles, VA 20147

RE: The tariff classification of fluid couplings from Germany

Dear Ms. Hueston:

In your letter dated April 1, 2009 you requested a tariff classification ruling on behalf of your client, Voith Turbo, Inc. Technical literature and illustrations were submitted.

The item in question is described as constant fill fluid couplings. These fluid couplings are power transmission units which are designed to transmit torque primarily in electric motors. They are also used in various industrial applications as well. The couplings are filled with operating fluid, usually mineral oil and consist of a pump wheel, a turbine wheel and an outer shell.

The torque transmitted by the drive motor enables the pump wheel to which the motor is connected to convert mechanical energy into kinetic energy. In the turbine wheel, this kinetic energy is converted back into mechanical energy.

The applicable subheading for the fill fluid couplings will be 8483.40.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for torque converters. The rate of duty is free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Kenneth T. Brock at (646) 733-3009.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division