The tariff classification of a clutch disc from multiple countries.

N213275 April 30, 2012 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.93.7500 Daniel Cannistra Crowell & Moring LLP 1001 Pennsylvania Avenue NW Washington, DC 20004-2595 RE: The tariff classification of a clutch disc from multiple countries. Dear Mr. Cannistra, In your letter dated April 9, 2012, you requested a tariff classification ruling on behalf of Aisin Holdings of America, Inc. of Torrance, California. The item being considered is a Clutch Disc (Part Number 10CH-UN). You state that Clutch Discs are rotating circular steel plates used solely within the clutch assembly of a motor vehicle. The Clutch Disc is located between the engine flywheel and the clutch pressure plate, clamped tightly between these two components when the clutch is engaged, thus transmitting power from the flywheel through the clutch and into the transmission, causing them to turn at the same rate of speed. The applicable classification subheading for the Clutch Disc (Part Number 10CH-UN) 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