The tariff classification of motor vehicle Torque Converter and Automatic Transmission Assembly from Japan

NY F86221 April 27, 2000 CLA-2-87:RR:NC:MM:101 F86221 CATEGORY: Classification TARIFF NO.: 8708.40.2000 Mr. Ralph Garcia Customs Specialist Mitsubishi Motor Sales of America, Inc. 6400 Katella Avenue Cypress, California 90630-5208 RE: The tariff classification of motor vehicle Torque Converter and Automatic Transmission Assembly from Japan Dear Mr. Garcia: In your letter dated April 19, 2000 you requested a tariff classification ruling. You submitted technical drawings relating to Torque Converter and Automatic Transmission Assemblies imported as a replacement part for certain Mitsubishi vehicles - the Eclipse and the Montero Sport. The parts in question are identified as: Part # MD973807 Torque Converter and Automatic Transmission for Mitsubishi Eclipse Part # MR305365 Torque Converter and Automatic Transmission for Mitsubishi Montero Sport. The Torque Converter and Automatic Transmission Assembly is composed of two distinct parts, the Torque Converter and the Automatic Transmission, however these parts are imported as one unit. The Torque Converter is mounted in the transmission bell housing. The applicable subheading for Part # MD973807 - Torque Converter and Automatic Transmission for Mitsubishi Eclipse and Part # MR305365 - Torque Converter and Automatic Transmission for Mitsubishi Montero Sport will be 8708.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Gear boxes: For the vehicles of heading 8703. The rate of duty will be 2.5% ad valorem. 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