The tariff classification of clutch plate set from Japan

N200380 February 6, 2012 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.93.7500 Nichole D. Collier, Operations Manager Marisol International, LLC 1300 S. Meridian Avenue, Suite 109 Oklahoma City, OK 73108-1751 RE: The tariff classification of clutch plate set from Japan Dear Ms. Collier, In your letter dated January 13, 2012, you requested a tariff classification ruling on behalf of ATC Drivetrain, Inc. of Oklahoma City, Oklahoma. The item being considered is an automotive steel Clutch Plate Set (Part # 31523AA410), also referred to as a Clutch Pak. You state that the manufacturer declined to provide exact material composition and technical specifications because he considers the information to be proprietary. These notched, circular steel rings consist of “steels” and “frictions” that are used in the clutch assembly of an automatic transmission. You suggested classification in 8483.90.5000, HTSUS. This is incorrect because although the clutch plate set is a part of the clutch of heading 8483, HTSUS, it is solely or principally used with a motor vehicle of Chapter 87. Section XVI, Note 1 (l) excludes articles of Section XVII, which includes Chapter 87, from classification in heading 8483. The applicable classification subheading for the Clutch Plate Set (Part # 31523AA410) will be 8708.93.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … : Clutches and parts thereof: For other vehicles: Other.” The rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. 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 Richard Laman at 646-733-3017. Sincerely, Thomas J. Russo Director National Commodity Specialist Division