CLA-2-87:OT:RR:NC:N1:101
Daniel Cannistra
Crowell & Moring, LLP
1001 Pennsylvania Avenue NW
Washington, DC 20004-2595
RE: The tariff classification of transmission parts from an unspecified country.
Dear Mr. Cannistra,
In your letter dated April 4, 2012, you requested a tariff classification ruling on behalf of Aisin Holdings of America, Inc. of Torrance, California.
The first item being considered is the AX Shifting Gear Fork (Part Number 333214-35030/4746656). You state that the AX Shifting Gear Fork is a semi-circular-shaped steel fork in a shape similar to a wishbone and has two jaws that align with a gear and assist with pulling off the gears when shifting in a transmission.
The second item being considered is the Fifth Gear (Part Number 333336-51010/5252083). You state that the Fifth Gear is a steel gear within a transmission. It measures approximately 32.7 millimeters in diameter and 32.5 millimeters across. The Fifth Gear is a wheel-shaped article with teeth cut into the rim. As one gear meshes with another gear, it causes the second gear to drive the other in order to transmit power.
The third item being considered is the Transmission Clutch Hub (Part Number 333362-35010/83500562). You state that the Transmission Clutch Hub, also known as a Gear Synchronizer Hub, measures approximately 81 millimeters in diameter and 51 millimeters across. The Transmission Clutch Hub is a steel, wheel-shaped article with teeth that is connected to the clutch plate and is matched to and turns a splined transmission shaft when the clutch is engaged, transferring power within the transmission system.
In your request, you propose classification of the AX Shifting Gear Fork, the Fifth Gear and the Transmission Clutch Hub in subheading 8708.99.6890 of the Harmonized Tariff Schedule of the United States 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 AX Shifting Gear Fork, the Fifth Gear and the Transmission Clutch Hub are part of a vehicle’s power train, they are also part of its transmission. From your description of their functions, they are all performed within a vehicle transmission and are necessary for the transmission or torque converter to operate as designed. 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 AX Shifting Gear Fork (Part Number 333214-35030/4746656), the Fifth Gear (Part Number 333336-51010/5252083) and the Transmission Clutch Hub (Part Number 333362-35010/83500562) 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%.
Your inquiry does not provide enough information for us to give a classification ruling on any items other than the one (1) specific AX Shifting Gear Fork, the one (1) specific Fifth Gear and the one (1) specific Transmission Clutch Hub. Your request for a classification ruling should include sufficient information to determine the proper tariff classification, such as: a full and complete description of each article, in the condition in which it will be imported; the article’s principal use in the United States; the commercial, common, or technical designation and illustrative literature. In addition, Ruling requests may only contain a maximum total of 5 items in order to be accepted.
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