CLA-2-87:OT:RR:NC:N1:101
Teri Lynn Berlant, US Licensed Customs Broker
Global Focus, Inc.
1939 Lakeview Drive
Eugene, OR 97408-7205
RE: The tariff classification of a differential from Italy
Dear Ms. Berlant,
In your letter dated March 11, 2013, you requested a tariff classification ruling on behalf of GKN Torque Technology of Bowling Green, Ohio.
The item being considered is a “Visco Lok” Differential (Part Numbers 408398, 410575, 412865). You state that the “Visco Lok” is used with four wheel drive (4 x 4) All Terrain Vehicles (ATV) (Outlander and Renegade) and Side by Side Vehicles (Commander). It is used to constantly monitor wheel speed and if it detects one wheel spinning faster than the other, it will progressively send more power to the wheel with better traction. The “Visco Lok” is a Limited Slip Differential (LSD) that combines a standard differential with a progressively locking clutch pack. The main parts of the “Visco Lok” are a shear pump, silicone fluid and a clutch pack. When there is a speed difference across the “Visco Lok” the shear pump generates a hydraulic pressure proportional to the speed difference. This hydraulic pressure acts on a piston to compress a clutch pack, which in turn, transfers torque to the wheel with better traction.
The applicable subheading for the “Visco Lok” (Part Numbers 408398, 410575, 412865) will be 8708.50.8900, HTSUS, which provides for “Parts and accessories of … motor vehicles of heading 8701 to 8705: Drive-axles with differential, … Parts: Other: Other: Other”. The 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 Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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, please contact National Import Specialist Matthew Sullivan at 646-733-3013.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division