The tariff classification of timing chain guide assembly from South Korea

N361648May 28, 2026CLA-2-84:OT:RR:NC:N2:201
CATEGORY: Classification
TARIFF NO.: 8409.91.5085
Mr. Jae Young SonHyundai Motor Company231, Yangjae-dong, Seocho-guSeoul, 06797South KoreaRE: The tariff classification of timing chain guide assembly from South KoreaDear Mr. Son:In your letter dated
May 19, 2026
, you requested a tariff classification ruling.The item under consideration has been identified as an automotive timing chain guide assembly, Part number24430-2J000, which is used in the NU PE engine.The subject item is a component of the timing chain system that links the crankshaft and the camshaft of theengine and that synchronizes the reciprocating motion of the pistons with the opening and closing of theintake and exhaust valves. Its function is to guide the timing chain so that it travels along a constant path.You state that the subject item guides the timing chain between the crank sprocket and the cam sprocket, sothat the chain does not depart from its prescribed path, thereby synchronizing the crankshaft and thecamshaft.During high-speed engine operation, the timing chain is subjected to forces that tend to displace it in anydirection due to centrifugal force and vibration; the subject item physically restrains such displacement sothat the chain follows its prescribed path and engages the sprockets precisely.In your request you suggest classification of the timing chain guide in 8409.91.5085, Harmonized TariffSchedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally withthe engines….” We agree.The applicable subheading for the timing chain guide assembly, Part number 24430-2J000, will be8409.91.5085, HTSUS, which provides for “Parts suitable for use solely or principally with the engines of
heading 8407 or 8408: Other: Suitable for use solely or principally with spark-ignition internal combustionpiston engines (including rotary engines): Other: Other: Other.” The general rate of duty will be 2.5% advalorem.The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenienceand are subject to change. The text of the most recent HTSUS and the accompanying duty rates are providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Matthew Sullivan at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division