The tariff classification of an Automotive End Cap from Japan and Germany

NY J87626 July 31, 2003 CLA-2-87:RR:NC:MM:101 J87626 CATEGORY: Classification TARIFF NO.: 8708.93.7500 Ms. Vicki Roye Kuehne & Nagel, Inc. 4985 Outland Center Drive Suite 101 Memphis, TN 38118 RE: The tariff classification of an Automotive End Cap from Japan and Germany Dear Ms. Roye: In your undated letter you requested a tariff classification ruling on behalf of your client Borg Warner Automotive. You submitted two samples: 2nd End Cap (27269EB-0285) - Phosphate Coated End Cap for 2nd Gear Sprag Clutch (imported part is uncoated); and FWD-End Cap (27271EB-0285) - Phosphate Coated End Cap for FWD Gear Sprag Clutch (imported part is uncoated). These automotive parts are used in the clutch. Its actual function is to hold the sprag clutch together. The applicable subheading for the Automotive End Cap 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