CLA-2-87:OT:RR:NC:N2:206
Minji Kim
Hyundai Transys Georgia Powertrain, Inc
6801 Kia Parkway
West Point, GA 31833
RE: The tariff classification of a transmission housing from Mexico
Dear Ms. Kim:
In your letter dated April 21, 2025, you requested a tariff classification ruling.
The product under consideration is a Transmission Housing (Part Number 45231-T87810L), which is used in
the transmission system of passenger vehicles. It is a structural part that encloses and supports internal
components such as the torque converter and planetary gears. The transmission housing aligns the position of
each gear set to ensure smooth and accurate gear engagement and protects internal elements from external
contaminants and mechanical stress.
You suggest classifying the transmission housing in subheading 8708.40, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for motor vehicle transmissions and parts. You also state the
transmission housing is not correctly classified as an article of heading 8483, HTSUS, which provides for
transmissions and parts thereof. You note that Section Note 1(l) to Section XVI excludes “articles of section
XVII.” We agree with your analysis. Since the transmission housing is used with vehicles of Section XVII,
classification of it in heading 8483, HTSUS, is precluded.
The applicable subheading for the Transmission Housing (Part Number 45231-T87810L) will be
8708.40.7580, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to
8705: Gear boxes and parts thereof: Parts: Other: Other: Other.” The general rate of duty will be 2.5 percent.
Effective May 3, 2025, Presidential proclamation 10908 imposed additional tariffs on certain automobile
parts. Additional duties on automobile parts of 25 percent are reflected in Chapter 99, heading 9903.94.05,
as provided in subdivision (g) of U.S. note 33 to this subchapter. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.94.05, in addition to subheading
8708.40.7580, HTSUS, listed above. Articles that are eligible for special tariff treatment under the United
States-Mexico-Canada Agreement (USMCA), other than automobile knock-down kits or parts compilations;
or are not parts of passenger vehicles (sedans, sport utility vehicles, crossover vehicles, minivans or cargo
vans) and light trucks, will not be subject to the additional ad valorem duties provided for in heading
9903.94.05. ?If your product is entered duty free as originating under the USMCA, you must report heading
9903.94.06, HTSUS, in addition to subheading 8708.40.7580, HTSUS , listed above.
Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs. ?All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an excepted
subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.01.33, in addition to subheading 8708.40.7580, HTSUS, listed above.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS
and the accompanying duty rates are provided at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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,
Steven A. Mack
Director
National Commodity Specialist Division