CLA-2-87:OT:RR:NC:N2:206
Traci Hale
Nissan North America
1 Nissan Way Franklin, TN 37067
RE: The tariff classification ofpower train flanges from Japan
Dear Ms. Hale:
In your letter dated November 13, 2024, you requested a tariff classification ruling on power train parts, namely flanges, from Japan. Pictures and other descriptive literature were submitted with your request.
The products under consideration are three separate power train parts for passenger vehicles that include a drive shaft companion flange, part number 382106RE1A, a rear axle differential flange, part number
38220JK01A, and a transfer case flange, part number 382103KA0A.
The drive shaft companion flange is designed to connect the propeller shaft to the differential. Its primary function is to effect power transmission between the drive shaft and the differential assembly. You stated that the differential unit's role is to distribute power between the two rear wheels, but that the flange is not an integral part of the differential assembly itself, as it does not perform the actual power distribution function.
The rear axle differential flange is designed to connect the differential output to the drive shaft. You state that the rear axle differential flange is an integral part of the differential assembly playing an important role in the power transmission between from the differential to the road wheels, ensuring efficient vehicle operation and control, and without which the differential unit cannot effectively transmit power to the wheels.
The transfer case flange is designed to connect the transfer case of the transmission to the propeller shaft. You state that the transfer case flange ensures the transfer of power between the shafts playing an important role in the power transmission to the final gear assembly.
The applicable subheading for the drive shaft companion flange, part number 382106RE1A, and the transfer case flange, part number 382103KA0A, will be 8708.99.6890, 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: Other: Other: Other: Other: Other parts for power trains: Other.The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the rear axle differential flange, part number 38220JK01A,will be 8708.50.8900, HTSUS, which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof: Parts: For vehicles of heading 8703: Other: Other: Other. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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,
Steven A. Mack
Director
National Commodity Specialist Division