CLA-2-87:OT:RR:NC:N1:106
Young-bin Oh
Hyundai Motor Company
231, Yangjae 2-dong
Seocho-gu, Seoul ASI/KR/KS013
South Korea
RE: The tariff classification of an engine clutch retainer assembly from South Korea
Dear Mr. Oh,
In your letter dated September 9, 2015, you requested a tariff classification ruling.
The item being considered is an Engine Clutch Retainer assembly (Item code: 455643D000). You state in your request that the engine clutch retainer assembly is a part of a passenger vehicle used to transmit the power of the engine and hybrid motor to the transmission. The engine clutch retainer assembly is welded together with the drum engine clutch, outer boss and inner boss. The engine clutch retainer assembly is constructed of steel and hard rubber and measures approximately 240 millimeters (mm) in diameter.
You suggested that the Engine Clutch Retainer be classified in subheading 8708.40, Harmonized Tariff Schedule of the United States (HTSUS) which provided for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Gear boxes and parts thereof…” This office disagrees with the proposed classification.
General Rule of Interpretation, HTSUS, (GRI) 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
Automatic transmissions have internal clutches that disengage the engine automatically as the gears change. For purposes of subheading 8708.93 the provision for clutches describes a commodity eo nomine, by name. Normally, an eo nomine designation, without limitation, or a shown contrary legislative intent or judicial decision will include all forms of the named article. Therefore, when comparing subheadings within heading 8708, GRI 3(a), HTSUS, applied at the subheading level through GRI 6, authorizes classification in the subheading providing the most specific description. Thus, in classifying the engine clutch retainer as parts of clutch assemblies for automatic transmissions, the subheading description for clutches and parts thereof, other, is more specific than parts of gearboxes.
The applicable classification subheading for the Engine Clutch Retainer assembly (Item code: 455643D000) will be 8708.93.7500, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Clutches and parts thereof: For other vehicles: Clutches: Other.” The general rate of duty will be 2.5 percent.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division