CLA-2-87:OT:RR:NC:N1:101
Daniel Cannistra
Crowell & Moring, LLP
1001 Pennsylvania Avenue, NW
Washington, DC 20004-2595
RE: The tariff classification of a clutch flange from Japan.
Dear Mr. Cannistra,
In your letter dated November 1, 2013, you requested a tariff classification ruling on behalf of Aisin Holdings of America, Inc. of Seymour, Indiana.
The item being considered has been identified as a Clutch Flange (Aisin Part # 35678-07040B). You state in your request that the Clutch Flange is used in a multiple plate clutch of a passenger vehicle. A multiple plate clutch utilizes a series of clutch disks and friction plates that are fitted into a clutch drum in an alternate arrangement. The Clutch Flange is constructed of a hot rolled steel plate and is inserted at the bottom of the clutch drum to create friction with the first clutch disk. The Clutch Flange is circular in shape, hollow in the center, with notches on the outer edge and measures approximately 3.5 inches in diameter.
The applicable classification subheading for the Clutch Flange (Aisin Part # 35678-07040B) will be 8708.93.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Clutches and parts thereof: For other vehicles: Other”. The rate of duty will be 2.5%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
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 Matthew Sullivan at 646-733-3013.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division