CLA-2-87:OT:RR:NC:N1:106

Young-bin Oh
Hyundai Motor Company
231, Yangjae 2-dong
Seocho-gu, Seoul ASI/KR/KS013
South Korea

RE: The tariff classification of a clutch pedal from South Korea

Dear Mr. Oh,

In your letter dated June 26, 2015, you requested a tariff classification ruling.

The item under consideration has been identified as a Clutch Pedal Assembly (Item Code 328022V100). The assembly is used to engage and disengage the gears on a manual transmission motor vehicle.

The applicable classification subheading for the Clutch Pedal Assembly (Item Code 328022V100) will be 8708.93.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of … motor vehicles … : Other parts…: Clutches and parts…: For other vehicles: Clutches.” The general 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://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, please contact National Import Specialist Matthew Sullivan at [email protected].


Sincerely,

Gwenn K. Kirschner
Director
National Commodity Specialist Division