CLA-2-87:S:N:N1:101-859108
Mr. Gary Kimball
Daikin Clutch Corporation
8601 Haggerty Road S.
Belleville, MI 48111
RE: The tariff classification of a clutch cover assembly from
Japan
Dear Mr. Kimball:
In your letter dated December 18, 1990 you requested a
tariff classification ruling. You have submitted descriptive and
illustrative literature regarding the construction of a pull-type
clutch.
The clutch cover assembly is made of steel and it consists
of a cast pressure plate, a stamped cover, and a clutch release
ball bearing. The bearing in question is an integral part of the
clutch cover assembly and has no other use. This clutch assembly
is designed to provide excellent release efficiencies, high clamp
loads and high torque capacities. The imported product is
specifically fashioned for use on new Pontiac Grand Prix auto-
mobiles which have a manual transmission.
The applicable subheading for the clutch cover assembly will
be 8708.93.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for parts and accessories of the motor
vehicles of headings 8701 to 8705: clutches and parts thereof,
for other vehicles. The rate of duty will be 3.1 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport