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 clutch disk set from South Korea

Dear Mr. Oh,

In your letter dated October 1, 2015, you requested a tariff classification ruling.

The item being considered is a 35R Clutch Disk Set (Item Code 45425-26700). The 35R Clutch Disk Set is mounted to the automatic transmission of a passenger vehicle. It consists of a plain plate and a friction plate. The Clutch Disk Set transmits or turns off the power of the engine by controlling the planetary gears using its friction force between the plain plate and the friction plate. The 35R Clutch Disk Set measures 150 millimeters (mm) in diameter.

The applicable classification subheading for the 35R Clutch Disk Set (Item Code 45425-26700) will be 8708.93.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Clutches and parts thereof: For other vehicles: Clutches: 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 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 Liana Alvarez at [email protected].


Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division