The tariff classification of a clutch part from South Korea

N266953 July 30, 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 a clutch part from South Korea Dear Mr. Oh, In your letter dated July 23, 2015, you requested a tariff classification ruling. The item being considered is a Clutch Release Fork Assembly (Item Code 4143023000). The clutch release fork assembly is composed of a steel cutch release fork and a clip. You state in your request that the clutch release fork is assembled with the clutch bearing, so that when the driver of the motor vehicle steps on the clutch pedal, it separates the clutch disk from the engine flywheel. The applicable classification subheading for the Clutch Release Fork Assembly (Item Code 4143023000) 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%. 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