The tariff classification of an automatic transmission gear set from South Korea

N266359 July 10, 2015 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.40.7580 Young-bin Oh Hyundai Motor Company 231, Yangjae 2-dong Seocho-gu, Seoul ASI/KR/KS013 South Korea RE: The tariff classification of an automatic transmission gear set from South Korea Dear Mr. Oh, In your letter dated July 3, 2015, you requested a tariff classification ruling. The item under consideration has been identified as a Carrier Planet Front (Item Code 45712-2F0000). The assembly is used to engage and disengage the gears on a manual transmission motor vehicle. The Carrier Planet Front is mounted inside of the automatic transmission of a vehicle. When the fourth, fifth and sixth gears are in operation, the Carrier Planet Front delivers the driving force of the input shaft to the over drive gear set. The Carrier Planet Front is made up of the Gear Annulus MID, the Plate Planet Carrier (Front), the Cup Planet Carrier (Front) and is constructed of steel. The applicable classification subheading for the Carrier Planet Front (Item Code 45712-2F0000) will be 8708.40.7580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Gear boxes and parts thereof: Parts: Other: Other: Other.” The general 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, please contact National Import Specialist Liana Alvarez at liana.alvarez@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division