CLA 2 RR:CR:GC 962402 AML
Robert J. Resetar, Customs Manager
Porsche Cars North America
980 Hammond Drive
Suite 1000
Atlanta, Georgia 30328
RE: Reconsideration of NY D84346; front wheel hubs without friction bearings
Dear Mr. Resetar:
In a letter to the National Commodity Specialist Division, New York, dated November 24, 1998, you request reconsideration of New York Ruling Letter (NY) D84346, issued to you on November 16, 1998, which determined that certain front wheel hubs were classified under subheading 8708.99.67, Harmonized Tariff Schedule of the United States (HTSUS), as parts of motor vehicle power trains. Your request has been forwarded to this office for reply.
FACTS:
In your original request for a ruling dated November 4, 1998, you describe the products as “[w]heel [h]ubs . . . made from cast aluminum. They are circular in shape, approximately 22 cm in diameter x 10 cm in height . . . [t]hey do not contain anti-friction bearings at the time of import . . . [w]heel [h]ubs connect the [b]rake disc and [w]heel/[t]ire assembly to either the [d]rive [a]xle or a non-driving spindle.” You further state that the front wheel hubs attach to a non-driving spindle by being placed over the threaded end, along with bearings and seals, and are secured onto the end of the spindle by means of a clamping nut. The wheel hubs spin freely on the spindle and are not connected in any way to the power train.
ISSUE:
Whether the front wheel hubs are classifiable as parts or accessories for motor vehicle power trains under subheading 8708.99.67, HTSUS, or as other parts and accessories of motor vehicles: other, under subheading 8708.99.80, HTSUS?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, provides, in part, that “for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes[.]”
The HTSUS subheadings under consideration are as follows:
8708 Parts and accessories of the motor vehicles
of headings 8701 to 8705:
Other parts and accessories:
8708.99 Other:
Other:
Other:
8708.99.67 Other parts for power
trains.
8708.99.80 Other.
When interpreting and implementing the HTSUS, the Explanatory Notes (EN’s) of the Harmonized Commodity Description and Coding System may be utilized. The EN’s, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See, T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Clearly the articles are classified within heading 8708, HTSUS (see EN 87.08 (IJ), p. 1553). The wheel hubs spin freely, and are not connected to the power train in any way. Therefore, under GRI 1, they cannot be classified in subheading 8708.99.67, HTSUS. The wheel hubs in question are single, rather than double flanged, and do not contain bearings upon entry, thereby precluding classification in subheading 8708.99.58, HTSUS.
HOLDING:
The mounts are classifiable under subheading 8708.99.80, HTSUS, as other parts and accessories of motor vehicles of headings 8701 to 8705: other: other: other: other: other. The column 1, general rate of duty is 2.6%, ad valorem.
EFFECT ON OTHER RULINGS:
NY D84346 is revoked.
Sincerely,
John Durant, Director
Commercial Rulings Division