CLA-2-87:OT:RR:NC:N1:101
Nichole D. Collier, Operations Manager
Marisol International, LLC
1300 S. Meridian Avenue, Suite 109
Oklahoma City, OK 73108-1751
RE: The tariff classification of a shim from Japan
Dear Ms. Collier,
In your letter dated January 17, 2012, you requested a tariff classification ruling.
The item being considered is a Shim (Part # 31451AA220). You state that the manufacturer declined to provide exact material composition and technical specifications as they consider this information to be proprietary. The Shim is an approximately-circular item of steel with a large hole in the middle and small holes in its circular surface. Its function is to allow adjustment of the gear lash inside an automotive automatic transmission. The Shim allows the proper engagement position and depth of the drive pinion gear teeth to be adjusted and held relative to the ring gear teeth, which in effect helps to mitigate the effect of backlash between gears.
You suggest classification of the Shim in subheading 8483.90.5000, HTSUS. This is incorrect because, although the Hypoid Gear Set is a part of the transmission of heading 8483, HTSUS, it is solely or principally used with a motor vehicle of Chapter 87. Section XVI, Note 1 (l) excludes articles of Section XVII (which includes Chapter 87) from classification in heading 8483.
The applicable classification subheading for the Shim (Part # 31451AA220) will be 8708.40.7580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Gear boxes and parts thereof: Parts: Other: Other: Other.” The rate of duty will be 2.5%.
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,
Thomas J. Russo
Director
National Commodity Specialist Division