CLA-2-84:RR:NC:1:102 C87984

Mr. James A. Wanner
Sundstrand Corporation
4949 Harrison Avenue
Post Office Box 7003
Rockford, Illinois 61125-7003

RE: The tariff classification of a "soft start" fluid coupling.

Dear Mr. Wanner:

In your letter dated May 14,1998 you requested a tariff classification ruling on behalf of your client, and subsidiary, the Falk Corporation.

The item in question is a "soft start" fluid coupling, identified as type "HF" and described as a hydro-kinetic power transmission unit. Technical literature was submitted for review.

The "HF" fluid coupling is a power transmission unit which is used to transmit torque in various industrial applications. The "soft start" feature provides for longer, smoother, time-controlled starts with lower starting torques and softer torque transfer. When torque is initially applied to the driving shaft, the soft-start design permits the driving and driven shafts to rotate at different speeds, thus allowing the driven shaft to accelerate gradually to its final speed. The ratio of the final output speed is fixed for a given load.

The applicable subheading for the "HF" fluid coupling will be 8483.40.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for torque converters. The rate of duty will be 0.7 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 Kenneth T. Brock at 212-466-5493.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division