The tariff classification of Internal Discs (Splines) for a Limited Slip Differential from Germany

NY G87488 March 1, 2001 CLA-2-87:RR:NC:MM:101 G87488 CATEGORY: Classification TARIFF NO.: 8708.99.6790 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of Internal Discs (Splines) for a Limited Slip Differential from Germany Dear Mr. Resetar: In your letter dated February 20, 2001 you requested a tariff classification ruling. You submitted a diagram from your electronics parts catalog, illustrating the part and their relationship to other automotive parts. You state that the function of a motor vehicle differential is to allow two wheels on the same axle to turn independently. For example, when a vehicle goes around a curve the outside wheel will turn more revolutions than the inside wheel, otherwise the wheels/axle would bind. Under normal conditions, a vehicle with a standard open differential is mainly powered by one wheel, either the left or right side. A limited slip differential contains discs or “Splines” that act as clutch plates, locking both wheels when there is a loss of friction (spinning) of the main drive wheel. You state that you would like to know how are the Splines correctly classified since they work in unison to perform a clutch function. The applicable subheading for the Internal Discs (Splines) for a Limited Slip Differential will be 8708.99.6790, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other parts for power trains…Other. 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