CLA-2-84:OT:RR:NC:N1:102

Young Bin Oh
Hyundai Motor Company
231 Yangjae 2-dong
Seocho-gu, Seoul ASI/KR/KS013
Republic of Korea

RE: The tariff classification of a valve body from South Korea.

Dear Mr. Oh:

In your letter dated August 26, 2015, you requested a tariff classification ruling. Descriptive literature and illustrations were submitted with your letter. The item in question is an Outer Valve Body, part number 46215-3B0123. The Outer Valve Body consists of a precisely machined aluminum casting that is bolted to the underside of an automotive transmission. It is one of the most important components of an automatic transmission. It contains a maze of channels and passages that direct pressurized hydraulic fluid to the numerous valves which engage the appropriate clutch pack or band servo for smooth gear shifting. These valves use pressure in order to determine which gear set, also called band servos, to use. Each valve in the Valve Body has a specific purpose and is named for that function. It is said in your submission that the Valve Body, as imported, is just the housing with no other components. The applicable subheading for the Outer Valve Body, part number 46215-3B0123, will be 8481.90.9020, HTSUS, which provides for valve parts of subheading 8481.20; valve bodies. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on 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, contact National Import Specialist Sandra Martinez at [email protected].
Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division