The tariff classification of an automotive Integrated Transfer Case from Mexico

NY J89866 November 13, 2003 CLA-2-87:RR:NC:MM:101 J89866 CATEGORY: Classification TARIFF NO.: 8708.99.6790 Mr. J. O. Alvarez Jr. J. O. Alvarez, Incorporated P.O. Box 1434 Laredo, Texas 78042-1434 RE: The tariff classification of an automotive Integrated Transfer Case from Mexico Dear: Mr. Alvarez In your letter dated October 20, 2003 you requested a tariff classification ruling. You submitted a detailed description of the assembly of the Integrated Transfer Case (ITC), a detailed parts list with part number, units, origin, supply name and address, and a Power-Point type printed presentation of the technical description. You state that the ITC is used to split the torque of the engine to provide both the rear and front axle with toque. The torque to the front axle output shaft is transferred via chain. The applicable subheading for the automotive Integrated Transfer Case 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division