The tariff classification of a manual transmission from Japan

N238337 February 25, 2013 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.40.1110 Jini Koh, Attorney Crowell & Moring, LLP 1001 Pennsylvania Avenue NW Washington, DC 20004-2595 RE: The tariff classification of a manual transmission from Japan Dear Ms. Koh, In your letter dated February 10, 2013, you requested a tariff classification ruling on behalf of Aisin Holdings of America, Inc. of Seymour, Indiana. The item being considered is a “Two Wheel Drive Manual Transmission” (Part Number 05106045AB). You state that the manual transmission is for an OM651 engine. As a manual transmission, it is a transmission system in which gears are selected by the driver by means of a hand-operated gearshift and a foot operated clutch. The transmission uses gearing or torque conversion to effect a change in the ratio of engine or driving wheel revolutions per minute. The applicable subheading for the “Two Wheel Drive Manual Transmission” (Part Number 05106045AB) will be 8708.40.1110, HTSUS, which provides for “Parts and accessories of … motor vehicles of heading 8701 to 8705: Gear boxes … For vehicles of heading 8703”.  The 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, please contact National Import Specialist Matthew Sullivan at 646-733-3013. Sincerely, Thomas J. Russo Director National Commodity Specialist Division