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 Over Drive Clutch Balance Piston from South Korea
Dear Mr. Oh,
In your letter dated September 16, 2015, you requested a tariff classification ruling. A sample was provided with your letter, which is being returned to you.
The item under consideration has been identified as a Balance Piston-Over Drive Clutch (Oil Seal), Item Code 455423B600. The oil seal is mounted onto the transmission shaft of a passenger vehicle. It prevents the oil leakage and maintains external and internal air tightness. It is a part of the over drive clutch which helps to perform rectilinear motion properly. The piston is composed of 99 percent of stamped steel and 1 percent of rubber.
You suggested that the Oil Seal be classified as in heading 8487, Harmonized Tariff Schedule of the United States (HTSUS) as “Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere in this chapter.” This office disagrees with your proposed classification.
This item is said to be used in an automobile transmission and cannot function in any other type of application. Further, the item is specifically designed for use with a transmission shaft. Heading 8487 provides for non-electrical parts other than parts, specially designed for use solely or principally with a particular machine (including a machine of heading 84.79 or 85.43, of Section XVII, Chapter 90, etc.) and therefore, classified in the same heading as that particular machine or, where a separate heading is provided, in that separate heading. Being that this item is recognized as a part of a specific machine, it is excluded from consideration under 8487.
The applicable classification subheading for Balance Piston-Over Drive Clutch 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