CLA-2-84:OT:RR:NC:N1:102
Byeoung Ho Park
SEIN Customs & Auditing Corp
138 Seoun-ro, Seocho-gu
Seoul, South Korea 06619
RE: The tariff classification of separating plates from South Korea
Dear Mr. Park:
In your letter dated May 7, 2025, on behalf of Hyundai Motor Company, you requested a tariff classification
ruling. Technical information was provided in the submission.
The items in question are referred to as separating plates, part numbers 46276-T87810 and 46277-T87810.
The plates are constructed of carbon steel and feature specifically machined orifices that facilitate the flow of
oil, perform a sealing function and maintain the position of check valve balls. The plates, which contribute to
the valve’s function of controlling flow rate, are shaped to be installed in between the bodies of a valve used
in automatic transmissions of a motor vehicle.
The applicable subheading for the separating plates, part numbers 46276-T87810 and 46277-T87810, will be
8481.90.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Taps, cocks,
valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing
valves and thermostatically controlled valves; parts thereof: Parts: Other: Of valves of subheading 8481.20:
Other. The generate rate of duty will be Free.
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. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
8481.90.9040, 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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division