The tariff classification of parts of clutches for agricultural tractors from Germany

NY J83797 May 7, 2003 CLA-2-87:RR:NC:MM:106 J83797 CATEGORY: Classification TARIFF NO.: 8708.93.3000 Mr. Karl F. Krueger Danzas AEI Customs Brokerage Services 29200 Northwestern Highway Southfield, MI 48034 RE: The tariff classification of parts of clutches for agricultural tractors from Germany Dear Mr. Krueger: In your letter dated April 18, 2003, on behalf of John Deere & Company, you requested a tariff classification ruling. You submitted descriptive literature and drawings with your request. The merchandise in question is described as two types of “throw out bearings (clutch release bearings)”, designated as AL66088 and AL39541, and said to be used in agricultural tractors. These parts are used to disengage a rapidly spinning clutch pressure plated assembly from the clutch disc assembly. This action disengages the engine from the drive train. National Import Specialist Kenneth Brock of our staff examined your submission and determined that these parts are assemblies containing bearings but are more specifically provided for as parts of clutches than as bearings. They are not integral parts of engines and are therefore not excluded from classification as parts of vehicles in Chapter 87 of the Harmonized Tariff Schedule of the United States (HTS) The applicable subheading for the “throw out bearings”, part numbers AL66088 and AL39451, will be 8708.93.3000, HTS, which provides for parts of clutches for tractors suitable for agricultural use. 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 Patrick J. Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division