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 clutch gear from South Korea
Dear Mr. Oh,
In your letter dated July 16, 2015, you requested a tariff classification ruling.
The item being considered is a Gear–Clutch M6CF4 #1 (Item Code 43252-3D001). You state in your request that the Gear–Clutch is a part of an automotive transmission exclusively used on a passenger vehicle. When a driver engages the clutch, the teeth of the Gear–Clutch facilitate the engagement of the sleeve gear and the speed gear easily and smoothly. It also protects the gears from slipping. The Gear–Clutch is not directly engaged to the other gears, so there is no fundamental characteristics for transmitting power by itself.
The Gear–Clutch is constructed of steel and measures 99.6 millimeters (mm) in diameter and 15.5 millimeters (mm) in width. Although you refer to the item as a clutch, it appears to be a part of a transmission.
The applicable classification subheading for the Gear–Clutch M6CF4 #1 (Item Code 43252-3D001) will be 8708.40.7580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of Headings 8701 to 8705: Gear boxes and parts thereof: Parts: Other: Other: 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