The tariff classification of Rear Crankshaft Retainer Assembly

N201327 February 10, 2012 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8409.91.5085 Mr. Chris Reynolds OHL Trade Services 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of Rear Crankshaft Retainer Assembly Dear Mr. Reynolds: In your letter dated January 24, 2012 you requested a tariff classification ruling on behalf of SKF USA Inc. A description and images were included as well as a sample. The item under consideration is a Rear Crankshaft Retainer Assembly (Item # 547852-25) .This part is mounted on the rear of a Ford 3.5L V6 engine block. The crankshaft retainer assembly is designed to support the crankshaft of automotive vehicle engine. This assembly has two primary functions. The crank position sensor, mounted on the exterior edge of the die cast aluminum retainer is designed to measure engine RPM. The crankshaft seal, affixed to inner edge of the die cast aluminum retainer, is designed to provide a seal, confine pressure, combat contaminants, and retain lubricants. This part is specifically intended for use in Ford and Mazda vehicles. The applicable subheading for the Rear Crankshaft Retainer Assembly will be 8409.91.5085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for), which provides for parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: suitable for use solely or principally with spark-ignition internal combustion piston engines: Other: for vehicles of subheading…8704: Other, Other. The general rate of duty will be 2.5 percent ad valorem.  Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.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 Matthew Sullivan at (646) 733-3013. Sincerely, Thomas J. Russo Director National Commodity Specialist Division