The tariff classification of manual transmission part from Japan

N247574 December 3, 2013 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.6890 Daniel Cannistra Crowell & Moring, LLP 1001 Pennsylvania Avenue, NW Washington, DC 20004-2505 RE: The tariff classification of manual transmission part from Japan Dear Mr. Cannistra, In your letter dated November 1, 2013, you requested a tariff classification ruling on behalf of your client, Aisin Holdings of America of Seymour, Indiana. The item under consideration has been identified as a Synchronizer Key for an automobile manual transmission synchronizer (Part # 83500565). You state that the Synchronizer Key allows the smooth engagement of gears within a transmission and consists of a hub and a ring, among other parts. The Synchronizer Key is a small piece of steel that is inserted into the groove cut part way into the ring and the hub to prevent slippage between the two parts as they rotate together. The applicable classification subheading for the Synchronizer Key will be 8708.99.6890, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of … motor vehicles … : Other parts and accessories: Other: Other: Other: other parts for power trains: 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://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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division