Mr. Robert Glover
L.E. Coppersmith Inc.
2041 Rosecrans Avenue, Third Floor
El Segundo, CA 90245
RE: The tariff classification of automotive clutch facings from Japan.
Dear Mr. Glover:
In your letter dated February 2, 2005 you requested a tariff classification ruling on behalf of your client, Asien Holdings of America.
The item is an unmounted clutch facing which is to be used in the Torque Converter Clutch used in automatic transmissions. You have provided a chemical breakdown of the material and we have submitted a sample to our laboratory in New York. As a result of these breakdowns we are classifying these facings in the tariff number 8708.93.7500 instead of Heading 6813.
The applicable subheading for the clutch facings will be 8708.93.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705; Other parts and accessories; Clutches and parts thereof; other. The rate of duty will be 2.5 percent.
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 Robert DeSoucey at 646-733-3008.
Robert B. Swierupski