The tariff classification of motorcycle clutch assemblies from Japan; slip clutches from Germany; and gearbox subassemblies from Germany

NY F83057 February 16, 2000 CLA-2-87:RR:NC:MM:101 F83057 CATEGORY: Classification TARIFF NO.: 8714.19.0060 Mr. Michael A. Capuzzi Rodriguez O'Donnell Fuerst Gonzalez & Williams 20 North Wacker Drive Suite 1416 Chicago, Illinois 60606 RE: The tariff classification of motorcycle clutch assemblies from Japan; slip clutches from Germany; and gearbox subassemblies from Germany Dear Mr. Capuzzi: In your letter dated February 8, 2000 you requested a tariff classification ruling on behalf of your client Harley-Davidson Motor Co. You submitted samples as well as engineering drawings of motorcycle clutch assemblies, slip clutches, and gearbox assemblies. The clutch assembly mounts to a motorcycle engine. It acts as the interface between the motorcycle power unit (engine) and the gearbox (transmission). The slip clutch mounts between the starter and flywheel. It transmits power from the starter to the flywheel to start the engine. It allows for unidirectional movement only, preventing the reverse operation of the starting system. The gearbox subassembly consists of shafts, gears, a shifting drum and other components that form the internal portion of the gearbox or manual transmission. All three items are designed specifically for use on Harley-Davidson motorcycles. The applicable subheading for the motorcycle clutch assemblies, slip clutches, and gearbox assemblies will be 8714.19.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of vehicles of headings 8711 to 8713: Of motorcycles (including mopeds): Other…Other. The rate of duty will be Free. 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, contact National Import Specialist Robert DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division