CLA-2-84:RR:NC:1:103 A84806
Mr. Eric T. Buchanan
D.J. Powers Co., Inc.
PO Box 9239
Savannah, GA 31412-9239
RE: The tariff classification of a transmission service kit from Japan
Dear Mr. Buchanan:
In your letter dated June 12, 1996 on behalf of Komatsu America International Company you requested a tariff classification ruling.
With your inquiry you submitted a sample of a kit, identified as part number 421-15-05115, used to service a heavy construction machine transmission. The kit consists of 11 metal gaskets, 1 paper gasket, 2 oil seals, 54 rubber o-rings, 12 plastic seal rings, and 3 metal shim assemblies, all imported in a box displaying the Komatsu logo and an identification sticker with the part number.
The repair kit, part number 421-15-05115, is considered to be a set for tariff purposes, and thus the applicable subheading will be 8484.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ...sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes, or similar packings.... The rate of duty will be 3.2 percent ad valorem.
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 Alan Horowitz at 212-466-5494.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division