CLA-2-87:OT:RR:NC:N1:101
Ryan M. Bennett, International Trade Analyst
Crowell & Moring, LLP
1001 Pennsylvania Avenue, NW
Washington, DC 20004-2595
RE: The tariff classification of clutch pistons from Japan
Dear Mr. Bennett,
In your letter dated April 4, 2012, you requested a tariff classification ruling on behalf of Aisin Holdings of America, Inc. of Seymour, Indiana.
The items concerned are Overdrive Clutch Pistons (Part # 344612-31010). They are metal, circular, multi-leveled rings. Per your request, the Pistons “move [sic] the clutch’s hub to relieve tension on the direct clutch assembly as well as putting direct pressure to the overdrive clutch.”
In your request, you propose classification of the Overdrive Clutch Pistons in subheading 8708.99.6890 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Parts … of … motor vehicles … : Other parts … : Other: Other: Other: Other: Other parts for power trains: Other.” While it is true that the Pistons are part of a vehicle’s power train, they are also part of its transmission. From your description of their function, they seem to bridge the gap between regular clutch functioning in the transmission to the transfer of power to the overdrive gears, also in the transmission or torque converter. Since their location and function are both within a vehicle transmission, classification in that subheading is more specific.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” Heading 8708 provides for “Parts … of … motor vehicles … .”
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. EN 87.08(D) states “Gear boxes (transmissions) … .” In other words, the HTSUS is written, for the most part, in British English. The British term for our vehicle term “transmission” is “gear box.”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8708.40 provides for “Gear boxes and parts thereof.”
The applicable classification subheading for the Overdrive Clutch Pistons (Part # 344612-31010) 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