The tariff classification of a clutch assembly from Japan

N203059 February 24, 2012 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.93.7500 Nichole D. Collier, Operations Manager Marisol International, LLC 1300 S. Meridian Avenue, Suite 109 Oklahoma City, OK 73108-1751 RE: The tariff classification of a clutch assembly from Japan Dear Ms. Collier, In your letter dated February 2, 2012, you requested a tariff classification ruling on behalf of ATC Drivetrain, Inc. of Oklahoma City, Oklahoma. The item being considered is a High and Low Reverse Clutch Assembly (Part # 30813AA011). The Assembly is located within the gear box in an automotive automatic transmission and consists of a drum, retainer, “frictions” and “steels”; it is composed, overall, of aluminum, steel and friction material. In your request, you proposed classification of the Assembly in HTSUS subheading 8483.90.5000 which provides for “ … clutches … ; parts thereof: … other transmission elements presented separately … : Parts of … gear boxes … .” The Assembly cannot be classified in that subheading because Note 1.(l) to Section XVI, of which Chapter 84 is a part, states “This section does not cover: Articles of section XVII [Vehicles … ]. Since the Assembly is for an automotive clutch [Section XVII, Chapter 87], it is excluded from classification in Chapter 84. Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” Heading 8708 provides for “Parts … of … motor vehicles … .” General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8708.93 provides for “Clutches and parts thereof.” The applicable classification subheading for the High and Low Reverse Clutch Assembly (Part # 30813AA011) will be 8708.93.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … : Clutches and parts thereof: For other vehicles: Other.” The rate of duty will be 2.5%. 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://ww.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 Richard Laman at 646-733-3017. Sincerely, Thomas J. Russo Director National Commodity Specialist Division