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 a differential sub assembly from South Korea
Dear Mr. Oh,
In your letter dated September 2, 2015, you requested a tariff classification ruling.
The item being considered has been identified as a Differential Sub Assembly (Item Code 4320702548). You state in your request that the subassembly is used in a manual transmission of a passenger vehicle. The Differential Sub Assembly controls the speed difference between the two drive axles by transmitting the different engine power to the two drive wheels. The sub assembly contains a ball bearing, a case differential, a gear-speedometer drive, a spacer differential gear, a gear differential side, a gear differential pinion, a washer, a shaft pinion, a pin lock, a gear differential drive and a bolt seal.
The applicable subheading for the Differential Sub Assembly (Item Code 4320702548) will be 8708.50.8900, HTSUS, which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof: Parts: For vehicles of heading 8703: 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division