CLA-2-87:OT:RR:NC:N1:101
Daniel Cannistra
Crowell & Moring, LLP
1001 Pennsylvania Avenue NW
Washington, DC 20004-2595
RE: The tariff classification of clutch sets from Japan
Dear Mr. Cannistra,
In your letter dated January 28, 2014, you requested a tariff classification ruling on behalf of Aisin Holdings of America, Inc. of Seymour, Indiana.
The item being considered is a Single Plate Clutch Set (Aisin Part # CST-026). You state that the Single Plate Clutch Set consists of a clutch cover and a clutch disc. The clutch cover is composed of the clutch housing, the diaphragm springs and the pressure plate. The pressure plate is a metal plate that along with the clutch cover is bolted to the flywheel and rotates with it. The clutch disc is a rotating circular metal plate splined to the transmission input shaft with friction material on each face. The disc is located between the engine flywheel and the clutch pressure plate. When the clutch is engaged, springs between the pressure plate and the cover force the clutch disc against the flywheel and the pressure plate transmitting power from the flywheel through the clutch and into the gear box.
The applicable classification subheading for the Single Plate Clutch Set (Aisin Part # CST-026) will be 8708.93.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … : Clutches and parts thereof: For other vehicles: Other.” The rate of duty will be 2.5%.
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 regarding the ruling, please contact National Import Specialist Matthew Sullivan at 646-733-3013.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division