CLA-2-84:RR:NC:MM:106 J82745
Ms. Betty Gordon
Hyundai Motor America
10550 Talbert Avenue
P.O. Box 20850
Fountain Valley, CA 92728-0850
RE: The tariff classification of a Continuous Variable Valve Timing Unit (CVVT) from South Korea.
Dear Ms. Gordon:
In your letter dated March 18, 2003 you requested a tariff classification ruling. You submitted photographs with your request.
The article in question is a Continuous Variable Valve Timing Unit, or CVVT, for a motor vehicle. The CVVT is an engine part mounted on the exhaust camshaft. It controls the intake valve timing by advancing and retarding the intake camshaft in relation to the exhaust camshaft. It is a denso-style vane unit operated by engine oil. At idle, the CVVT unit is in its fully retarded, or default position. High load, low rpm conditions will advance the intake camshaft timing. You indicate that the CVVT unit is best described as a silver metal hockey puck that can fit into your hand, and offers improved performance and increased torque at low speeds, reduced fuel consumption and reduced nitrous oxide emissions. Although the CVVT features gear teeth it has a functionality beyond the transmission of torque and therefore cannot be considered gears or gearing for tariff purposes.
The applicable subheading for the CVVT will be 8409.91.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts suitable for use solely or principally with the engines of heading 8407 or 8408: suitable for use solely or principally with spark-ignition internal combustion piston engines: for vehicles of subheading 8701.20, or heading 8702, 8703 or 8704...other...other. The rate of duty will be 2.5 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 Patrick J. Wholey at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division