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 flywheel assembly from the Republic of Korea.
Dear Mr. Oh:
In your letter dated October 29, 2015 you requested a tariff classification ruling.
The damper flywheel, item number 45100-30100 is designed for use in a motor vehicle. It is said to be an item that transmits torque from the engine to the transmission and reduces vibration. The items included in the damper flywheel are identified in sections 7 and 8 of your letter and are described as a steel flywheel, a steel primary cover, a steel spring hub, a steel drive plate, a mass ring and a sealing cap. The flywheel bolts to the engine crankshaft and its function is to store and transmit intermittent power. The spring hub bolts to the input shaft of the transmission and transmits power to the transmission. The primary cover, which is welded to the primary flywheel, is said to reduce vibration and the drive plate’s function is to transmit motion. The diameter of the complete damper flywheel is 281.4 millimeters.
In your letter, you suggest the complete damper flywheel should be classified under subheading 8708.99, Harmonized Tariff Schedule of the United States (HTSUS), as parts and accessories of the motor vehicles of headings 8701 to 8705.
In this instance, the primary function of the complete damper flywheel is to transmit torque or motion and the flywheel of the complete damper flywheel is the dominant feature that transmits the torque or motion.
Heading 8483 provides for certain internal parts of a machine, used to transmit power to the various parts of the same machine, e.g., flywheels. This office recognizes that transmission equipment that is designed for use solely or principally with vehicles or aircraft is excluded from Heading 8483. Though, it should be noted that this exclusion does not apply to internal parts of vehicle engines and historically, CBP has recognized items such as flywheels or flex plates as internal parts of an engine. See NY I80670 dated May 3, 2002.
Further, Note 2 (e) to Section XVII excludes articles of heading 8483, machines or apparatus that are integral parts of engines or motors.
Thus, the applicable subheading for the damper flywheel, item number 45100-30100, will be 8483.50.6000, HTSUS, which provides for Flywheels and pulleys, including pulley blocks: Other; Flywheels. The general rate of duty is 2.8 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