CLA-2-84:OT:RR:NC:N1:102
Young Bin Oh
Hyundai Motor Company
231 Yangjae 2-dong
Seocho-gu, Seoul ASI/KR/KS013
Republic of Korea
RE: The tariff classification of a balance shaft and oil pump assembly from South Korea.
Dear Mr. Oh:
In your letter dated July 16, 2015 you requested a tariff classification ruling. Descriptive literature and illustrations were submitted with your letter.
The item under consideration is a Module-Balance Shaft and Oil Pump Assembly, part number 23300-25230, which is used in a vehicle. The Module-Balance Shaft and Oil Pump Assembly consists of five main components identified as the balance shaft, an oil pump, a relief valve, an input sprocket and an input gear. This module is mounted to the bottom of the engine cylinder block and its primary function is to supply oil to the engine. The balance shaft is driven by a chain connected to the crankshaft and its rotation reduces engine noise and vibration.
Given that the principal function of the Module-Balance Shaft and Oil Pump Assembly, part number 23300-25230, is provided by the oil pump, which keeps the engine lubricated, the applicable subheading for the Module-Balance Shaft and Oil Pump Assembly 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.
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 Sandra Martinez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division