CLA-2-87:OT:RR:NC:N1:101
Karin Muller, Manager-Customs & Trade Compliance
MSM (a division of Magna Powertrain, Inc.)
280 Aviva Park Drive
Woodbridge, Ontario L4L9C7
CANADA
RE: The tariff classification of a clutch part from Canada
Dear Ms. Muller,
In your letter dated August 29, 2011, you requested a tariff classification ruling.
The item being considered is a Clutch Housing and Bushing Assembly. You state that the Assembly consists of a bushing inserted and pressed into a rotating clutch housing. You also state that the component is an integral part of the “internal rotating clutch” located inside an automatic transmission. The housing/drum is flow-formed and machined from raw, flat disk steel. The extruding part of the housing, or the “hub”, is friction-welded into the raw, flat disk before flow- forming. This housing/drum is specifically designed to house the clutch disks and plates and other components of the clutch.
The applicable classification subheading for the Clutch Housing and Bushing Assembly will be 8708.93.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts: Clutches and parts thereof: For other vehicles: Other.” The rate of duty will be 2.5%.
This ruling letter has not addressed the Regional Value Content (RVC) of the subject goods. If you desire a ruling regarding the RVC of your goods and their eligibility for NAFTA preferential treatment, provide the information noted in Section 181.93(b) of the Customs Regulations (19 CFR 181.93(b)) to U.S. Customs and Border Protection, Regulations & Rulings, 799 9th Street N.W. - 7th floor, Washington, DC 20229-1177, along with a copy of this letter.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division