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 BOSS 35R clutch from South Korea
Dear Mr. Oh,
In your letter dated October 1, 2015, you requested a tariff classification ruling.
The item being considered is a BOSS 35R Clutch (Item Code 454153B600). The BOSS 35R Clutch connects the driving force transferred from the input shaft of a vehicle’s automatic transmission to each of the planetary gears which allows the vehicle to shift gears. It is constructed of forged steel and measures 98 millimeters (mm) in diameter by 25 mm in thickness.
The applicable classification subheading for the BOSS 35R Clutch (Item Code 454153B600) will be 8708.93.7500, Harmonized Tariff Schedule of the United States (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