CLA-2-1:OT:RR:NC:1:102

Ms. Sylvia Bertolani
Ceva International
8670 Younger Creek Drive
Sacramento, CA 95828

RE: The tariff classification of a variable fill fluid coupling from Italy.

Dear Ms. Bertolani:

This letter replaces New York Ruling N220937 which was issued on June 27, 2012. Clerical errors were made with regard to both the tariff number and part number and have been corrected. The amended letter reads as follows:

In your letter dated June 5, 2012, on behalf of Screen Machine Industries, you requested a tariff classification ruling.

The article in question is a variable fill fluid coupling (Part # KPTO). This hydrodynamic device is used to transmit rotating mechanical power from a diesel engine to a crusher machine. It also functions as a variable speed drive, or torque converter, responsible for controlling the speed between the engine and the machine.

The variable fill fluid coupling is enclosed in a box and consists primarily of an integral feeding pump and an on/off valve with orifices for fluid feed and drain. It also contains an oil filter with pressure and temperature gauges, an oil temperature switch and an oil level indicator. This coupling is marketed for widespread use in industrial, automotive and marine applications.

The applicable subheading for the variable fill fluid coupling will be 8483.40.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for torque converters. The 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 Kenneth T. Brock at (646) 733-3009.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division