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 drive shaft assembly from South Korea
Dear Mr. Oh,
In your letter dated August 20, 2015, you requested a tariff classification ruling.
The item being considered is a Drive Shaft Assembly (Item Code 49100-B1200). In your request, you refer to this item as a Propeller Shaft Assembly. According to the motorera.com website dictionary, a “Propeller Shaft” is the British term for a “Drive Shaft”. The Drive Shaft Assembly is a part of the power train system, which transmits the power from the engine to the rear axle of the vehicle. It is mounted on a rear wheel or 4 wheel drive vehicle. The Drive Shaft Assembly contains a coupling, a hollow steel tube, a center bearing, a flange yoke and a universal joint.
The applicable classification subheading for the Drive Shaft Assembly (Item Code 49100-B1200) will be 8708.99.6805, 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: Other: Other: Other: Other parts of power trains: Drive shafts.” 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