The tariff classification of manual transmission case from South Korea

N267636 August 24, 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 manual transmission case from South Korea Dear Mr. Oh, In your letter dated August 12, 2015, you requested a tariff classification ruling. The item under consideration has been identified as a Manual Transmission Case (Item Code 43111-020043), which is a housing case for a manual transmission of a front wheel drive passenger vehicle. You state in your request that the housing is a die casting product constructed of aluminum and does not have any mechanical functions or elements. The applicable subheading for the Manual Transmission Case (Item Code 43111-020043) will be 8708.40.7580, 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 percent. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on 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