CLA-2-84:RR:NC:1:102 R01991

Mr. Edward W. Creech
Kintetsu World Express (USA), Inc.
28825 Goddard Road (Suite 100)
Romulus, MI 48174

RE: The tariff classification of a torque converter of unspecified origin

Dear Mr. Creech:

In your letter dated May 16, 2005 you requested a tariff classification ruling on behalf of your client Daiken Clutch Corporation.

The article in question is described as a torque converter for use on a rider type self-propelled forklift. The torque converter is used as a fluid coupling to transmit engine power to the transmission gear train. Descriptive information was submitted.

The applicable subheading for the torque converter will be 8483.40.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for torque converters. The rate of duty is free.

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 Kenneth T. Brock at 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division