The tariff classification of a spool valve part from South Korea.

N268092 September 25, 2015 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.90.9040 Young Bin Oh Hyundai Motor Company 231 Yangjae 2-dong Seocho-gu, Seoul ASI/KR/KS013 Republic of Korea RE: The tariff classification of a spool valve part from South Korea. Dear Mr. Oh: In your letter dated August 26, 2015, you requested a tariff classification ruling. Descriptive literature and illustrations were submitted with your letter. Based on the descriptive literature and illustrations submitted, the item under consideration is identified as a transmission Spool Valve, item number 4631223000. The transmission main control assembly is a component of an automatic transmission. The assembly is comprised of an aluminum casting that is precisely machined with holes and passages designed to accommodate a series of valve components, such as a ball check, a poppet and spool mechanisms. The valve mechanisms, when assembled with the casting, form a complete valve that will control a range of variables for the flow of hydraulic fluid within the transmission assembly. In your submission, you describe the component as a Spool Valve that consists of an Aluminum Bar. You also suggest that it is imported with no other components. As such, the item identified as a Spool Valve is not a complete valve, but rather part of a valve mechanism used to form a Spool Valve within the transmission main control assembly. The applicable subheading for the Spool Valve, item number 4631223000, will be 8481.90.9040, HTSUS, which provides for other parts of valves of subheading 8481.20. The general rate of duty will be free.  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, contact National Import Specialist Sandra Martinez at Sandra.Martinez@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division