The tariff classification of a piston assembly front clutch from South Korea

 N268532 September 21, 2015 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.93.7500 Young-bin Oh Hyundai Motor Company 231, Yangjae 2-dong Seocho-gu, Seoul ASI/KR/KS013 South Korea RE: The tariff classification of a piston assembly front clutch from South Korea Dear Mr. Oh, In your letter dated September 9, 2015, you requested a tariff classification ruling. The item being considered is a Piston Assembly Front Clutch (Item Code 4549022700). You state in your request that the assembly is a part of an automatic transmission of a motor vehicle. It transmits or shuts off the power supply to the input unit of the planetary gear when gears shift. The assembly contains an aluminum die cast body, a rubber d-ring and a stainless steel ball bearing. You suggested that the Piston Assembly Front Clutch be classified in subheading 8708.40, Harmonized Tariff Schedule of the United States (HTSUS) which provided for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Gear boxes and parts thereof…” This office disagrees with your proposed classification. General Rule of Interpretation, HTSUS, (GRI) 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. Articles that disengage the engine automatically as the gears change perform the function of a clutch and are within the common and commercial meaning of that term. In addition, for purposes of subheading 8708.93 the provision for clutches describes a commodity “eo nomine”, by name. Normally, an “eo nomine” designation, without limitation, or a shown contrary legislative intent or judicial decision will include all forms of the named article. Therefore, when comparing subheadings within heading 8708, GRI 3(a), HTSUS, applied at the subheading level through GRI 6, authorizes classification in the subheading providing the most specific description. Thus, in classifying the piston assembly as parts of clutch assemblies for automatic transmissions, the subheading description for clutches and parts thereof, other, is more specific than parts of gearboxes. The applicable classification subheading for the Piston Assembly Front Clutch (Item Code 4549022700) will be 8708.93.7500, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Clutches and parts thereof: For other vehicles: Clutches: Other.” The general 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 regarding the ruling, please contact National Import Specialist Liana Alvarez at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division