CLA-2-84:RR:NC:1:102 G83935

Ms. Vicki W. Talley
Komatsu America International Company
101 N. Industrial Road
Ripley, TN 38063

RE: The tariff classification of a clutch booster boot from Japan.

Dear Ms: Talley

In your letter dated November 1, 2000 you requested a tariff classification ruling on behalf of Komatsu America International Company. The article in question is described as a boot, part number 141-10-34220, for a clutch booster. A sample was submitted.

The clutch boot is a conical shaped cover constructed of a textile material. The cover features a fabric flange with four mounting holes, which facilitates mounting of the boot onto a clutch assembly.

The applicable subheading for the clutch booster boot will be 8483.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of transmission shafts, flywheels, pulleys, clutches and universal joints. The rate of duty will be 2.8 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 212-637-7026.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division