CLA-2-87:OT:RR:NC:N1:106
Young Bin Oh
Hyundai Motor Company
231, Yangjae 2-dong
Seocho-gu, Seoul ASI/KR/KS013
South Korea
RE: The tariff classification of shaft subassembly case from South Korea
Dear Mr. Oh,
In your letter dated August 20, 2015, you requested a tariff classification ruling.
The item under consideration has been identified as Shaft Sub Assembly–Input (Item Code 4320602584), which is an input shaft assembly consisting of a shaft and a set of gears and is a key component of a manual transmission of a vehicle. The engine power transmitted from the clutch rotates the shaft, and the gear in the input shaft assembly and the gear in the output shaft assembly grind against each other which generates the differential gear ratio from the first gear to the fifth gear. In addition, it transmits the power to the drive shaft.
The applicable subheading for the Shaft Sub Assembly–Input (Item Code 4320602584) will be 8708.40.7580, which provides for “Parts and accessories of the motor vehicles of Headings 8701 to 8705: Gear boxes and parts thereof: Parts: Other: Other: Other.” The general 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 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, please contact National Import Specialist Liana Alvarez at [email protected]
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division