CLA-2-87:OT:RR:NC:N2:206
Amanda Ascencao
RABCO Products
104 Stewart Parkway Greensboro, GA 30642
RE: The tariff classification of a clutch plate from China
Dear Ms. Ascencao:
In your letter dated May 25, 2023, you requested a tariff classification ruling.
The item under review is described as a Clutch Pressure Plate (Part Number K35788) designed for use with a Kubota tractor, suitable for agricultural use. The plate applies pressure to the clutch disc for the transfer of torque to the transmission. When coupled with the clutch disc, the pressure plate makes and breaks the flow of power from the engine to the transmission.
The applicable subheading for the Clutch Pressure Plate (Part Number K35788) will be 8708.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of motor vehicles of heading 8701 to 8705: Other parts and accessories: Clutches and parts thereof: For tractors suitable for agricultural use: Other.” The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8708.93.3000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8708.93.3000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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,
Steven A. Mack
Director
National Commodity Specialist Division