The tariff classification of a balance shaft module from South Korea

NY R01897 May 31, 2005 CLA-2-84:RR:NC:1:102 R01897 CATEGORY: Classification TARIFF NO.: 8413.30.9060 Ms. Betty Gordon Hyundai Motor America 10550 Talbert Avenue Fountain Valley, CA 92708 RE: The tariff classification of a balance shaft module from South Korea Dear Ms. Gordon: In your letter dated May 4, 2005 you requested a tariff classification ruling on behalf of Hyundai Motor America. The article in question is described as motor vehicle “shaft assy-balance”, Hyundai part number 23300-25200, which you indicate is also known as a “balance shaft module. Descriptive information was submitted. Based on the information made available, the balance shaft module is attached to the lower end of an automobile engine to reduce engine noise and vibration and to lubricate the engine. The module consists of two balance shafts and two oil pumps with spool valve. You indicate that the most significant purpose of the balance shaft module is to keep the engine lubricated because without lubrication the engine would fail to operate. The applicable subheading for the balance shaft module will be 8413.30.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for lubricating pumps for internal combustion piston engines. The rate of duty will be 2.5 percent ad valorem. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division