CLA-2-87:OT:RR:NC:N1:106
Young Bin Oh
Hyundai Motor Company
231 Yangjae 2-dong
Seocho-gu, Seoul ASI/KR/KS013
Republic of Korea
RE: Correction to Ruling N266952
Dear Mr. Oh:
This replaces Ruling Number N266952, dated July 23, 2015, which contained an incorrect classification code. The ruling letter did not account for the Explanatory Notes to heading 8483 of the Harmonized Tariff Schedule of the United States (HTSUS). A complete corrected ruling follows.
In your letter dated July 23, 2015 you requested a tariff classification ruling. Descriptive literature and illustrations were submitted with your letter.
The Torque Converter Assembly (Item Code 4510023005) is a fluid coupling used in motor vehicles. The Torque Converter Assembly connects to the drive plate of the engine and the input shaft of the automatic transmission and is designed to transfer rotary power from the engine to the automatic transmission. The main components consist of a housing and three rotating components: the impeller, the turbine and the reactor. The impeller converts the engine torque into the flow of automatic transmission fluid, which then transmits the power to the turbine. The turbine receives, circulates and sends the flow of automatic transmission fluid to the automatic transmission. The reactor redirects fluid returning from the turbine.
The applicable subheading for the Torque Converter Assembly (Item Code 4510023005) will be 8708.40.7580, 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://ww.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