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 set clutch and disc assembly clutch from South Korea
Dear Mr. Oh,
In your letter dated July 16, 2015, you requested a tariff classification ruling.
The first item being considered is a Disk Assembly-Clutch (Item Code 4110026010). The Disk Assembly-Clutch is used to facilitate the launch of a motor vehicle by transmitting engine power and by controlling, when necessary, the power of transmission into the manual transmission. It performs the function of the power transmission system to make the gear shifting possible under no load conditions.
The clutch disk is composed of a facing, a cushion plate, a spline hub, a hub flange, and torsion springs. The facing generates the friction for power transmission. The cushion plate supports the facing and absorbs the gear shift shock. Spline hub and hub flange transmit the power of the torsion springs into the transmission and control torsion springs motions. The torsion springs performs functions of buffering against shock and reducing vibration noises at the time of power transmission.
The second item under consideration is a Set-Clutch (Item Code 41200-25500), which is comprised of a clutch disk and a clutch cover. The clutch cover rotates simultaneously with the flywheel of the engine, and its main function is transmitting and blocking the load on the pressed area of the clutch disk facing. The clutch disk is located between the clutch cover and the flywheel. It connects transmission input shafts and reduces the vibration or noise.
The applicable classification subheading for the Disk Assembly-Clutch (Item Code 4110026010) and the Set-Clutch (Item Code 41200-25500) will be 8708.93.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Clutches and parts thereof: For other vehicles: Clutches: Other.” The general rate of duty will be 2.5 percent.
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 Liana Alvarez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division