The tariff classification of a part of a motor vehicle one way clutch assembly – a Sprag - from Japan

NY I83720 June 27, 2002 CLA-2-87:RR:NC:MM:101 I83720 CATEGORY: Classification TARIFF NO.: 8708.93.7500 Mr. Stephen L. Fodor Kuehne & Nagel, Inc. 235 Southfield Parkway Forest Park, Georgia 30297 RE: The tariff classification of a part of a motor vehicle one way clutch assembly – a Sprag - from Japan Dear Mr. Fodor: In your letter dated June 19, 2002 you requested a tariff classification ruling on behalf of your client Borg Warner Automotive Inc. You submitted two samples and a schematic diagram of a motor vehicle Sprag. You submitted Part # 28927S – for a Honda Civic, and Part # 28793S for a Toyota Camry. You state that the Sprag is an integral part of a one way clutch assembly, and serves as part of the mechanism that allows the clutch to engage and operate. The applicable subheading for the Sprag will be 8708.93.7500, 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: Clutches and parts thereof: For other vehicles: 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division