The tariff classification of timing chain cover from South Korea

N266741 July 28, 2015 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8409.91.9190 Young-bin Oh Hyundai Motor Company 231, Yangjae 2-dong Seocho-gu, Seoul ASI/KR/KS013 South Korea RE: The tariff classification of timing chain cover from South Korea Dear Mr. Oh, In your letter dated July 16, 2015, you requested a tariff classification ruling. The item under consideration has been identified as a timing chain cover assembly, item code 213502G300. The timing chain cover protects the timing chain from other parts of an internal combustion piston engine as well as providing a sealing function to prevent dust and debris from contaminating the oil used to lubricate the timing chain and crank shaft. You state that the cover is made of die cast aluminum and measures approximately 470mm(W)x310mm(H)x70mm(D), while the pressed oil seal is made of FMK Rubber- Fluoro Elastomers and measures 52mm in diameter and 7mm in depth. The applicable classification subheading for the timing chain cover assembly, item code 213502G300 will be 8409.91.9190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Other: Other: For vehicles of subheading 8701.20, or heading 8702, 8703 or 8704: 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, please contact National Import Specialist Liana Alvarez at liana.alvarez@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division