The tariff classification of cover assembly clutch from South Korea

N266742 July 29, 2015 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.93.7500 Young-bin Oh Hyundai Motor Company 231, Yangjae 2-dong Seocho-gu, Seoul ASI/KR/KS013 South Korea RE: The tariff classification of cover assembly clutch from South Korea Dear Mr. Oh, In your letter dated July 16, 2015, you requested a tariff classification ruling. The item being considered is a Cover Assembly - Clutch (Item Code 4130026010). The clutch cover is composed of the clutch plate, the diaphragm springs and the pressure plate. The pressure plate is a metal plate that along with the clutch cover is bolted to the flywheel and rotates with it. The clutch disc is a rotating circular metal plate splined to the transmission input shaft with friction material on each face. The disc is located between the engine flywheel and the clutch pressure plate. When the clutch is engaged, springs between the pressure plate and the cover force the clutch disc against the flywheel and the pressure plate transmitting power from the flywheel through the clutch and into the gear box. The applicable classification subheading for the Cover Assembly - Clutch (Item Code 4130026010) will be 8708.93.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Clutches and parts thereof: For other vehicles: Clutches: Other.” The general rate of duty will be 2.5 percent. 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