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NY L89497




January 10, 2006

CLA-2-87:RR:NC:N1:101 L89497

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.93.7500

Mr. Howard D. Esterman
Kia Motors America, Inc.
9801 Muirlands Blvd.
Irvine CA 92618-2521

RE: The tariff classification of clutch release bearings from Japan.

Dear Mr. Esterman:

In your letter dated December 16, 2005 you requested a tariff classification ruling. You submitted technical drawings and samples with your request.

The articles in question are automotive clutch release bearings, identified as parts P/N 4141249600 by NSK and P/N 0K01116510 by NTN. The clutch release bearings are part of the clutch mechanism and serve as a friction-reducing device between the transmission and the clutch, while the clutch pedal is depressed. Activated by the depressed clutch pedal, the clutch release bearing applies pressure to the pressure plate, in order to disengage the engine from the transmission. While not all clutch release bearings are outside the scope of HTS Heading 8482, the release bearings here are “housed” and fall within HTS Heading 8483. Accordingly, if principally used with the vehicles of Chapter 87, then they are classified in Heading 8708.

The applicable subheading for the clutch release bearings will be 8708.93.7500, Harmonized Tariff Schedule of the United States (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: Other. The rate of duty will be 2.5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on 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, contact National Import Specialist Robert DeSoucey at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,

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