CLA-2-87:RR:E:NC:N1:101
Laurie Peach, Manager-Customs
American Honda Motors
1919 Torrance Blvd.
Torrance, CA 90501-2722
RE: The tariff classification of vehicle parts from Japan
Dear Ms. Peach,
In your letter dated June 20, 2007, you requested a tariff classification ruling. In your Request, you state that all of the items specified in your Request “are associated with the driveshaft of a front wheel drive vehicle”.
The first item concerned is the Outboard Joint Set (Part # 44014-SDC-A50); it is comprised of an outboard joint/spindle and the Outboard Boot Set (the next item listed below in this Ruling). The outboard joint set serves as a mounting shaft for the right front wheel, connects to the driveshaft and serves to transmit rotary motive power from the driveshaft to the right front wheel.
In your Request, you propose classification of the Outboard Joint Set (Part # 44014-SDC-A50) in subheading 8708.50.8900 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Parts … of … motor vehicles … : Drive-axles with differential … ; parts thereof”: Parts: For vehicles [principally designed for the transport of persons]: Other: Other: Other”.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings ... ".
General Note 3. (h) (vi) to the HTSUS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”. Subheading 8708.50 of the HTSUS provides for “Drive-axles with differentials … ”. The Outboard Joint Set (Part # 44014-SDC-A50) is not assembled with a differential or transaxle nor is it a part for a non-driving axle.
The applicable classification subheading for the Outboard Joint Set (Part # 44014-SDC-A50) will be 8708.99.6890, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts:… : Other: Other: Other: Other: Other parts for power trains: Other”. The rate of duty will be 2.5%.
The second item is the Outboard Boot Set (Part # 44018-S9A-000); it is comprised of driveshaft band B, driveshaft band C, stopper ring B and a plastic boot. The Boot Set serves as holders and contaminant protection for a drive-axle. You state in your Request that you “do not view the boot as being an integral and component part of the drive axle itself”.
The applicable classification subheading for the Outboard Boot Set (Part # 44018-S9A-000) will be 8708.99.6890, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … Parts of … motor vehicles … : Other parts … : Other: Other: Other: Other: Other parts for power trains: Other”. The rate of duty will be 2.5%.
The third item is the Driveshaft Assembly (Part # 44305-SDC-A51) whose components are the Outboard Joint Set (first item listed above in this Ruling), a driveshaft (drive-axle), an inboard CV boot set (similar to the Outboard Boot Set, the second item listed above in this Ruling), an outboard joint, a driveshaft (drive-axle) boot band and the Dynamic Damper (the next item listed below in this Ruling). Its function is to transmit rotary motive power to the right front wheel. The inboard end of the Assembly is connected to the outboard end of the Half Shaft Assembly (the last item listed below in this Ruling).
In your Request, you propose that the Driveshaft Assembly (Part # 44305-SDC-A51) is classifiable in subheading 8708.50.8500 as “Parts … of … motor vehicles …: Drive-axles with differential … ; parts thereof: Parts: For vehicles [principally designed for the transport of persons]: Other: Other: Half-shafts”.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings ... ".
General Note 3. (h) (vi) to the HTSUS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”. Subheading 8708.50 of the HTSUS provides for “Drive-axles with differentials … ”. The Driveshaft Assembly (Part # 44305-SDC-A51) is not assembled with a differential or transaxle nor is it a part for a non-driving axle.
The applicable classification subheading for the Driveshaft Assembly (Part # 44305-SDC-A51) will be 8708.99.6890, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … : Other: Other: Other: Other: Other parts for power trains: Other”. The rate of duty will be 2.5%.
The fourth item is the Dynamic Damper (Part # 44351-S7A-003) which serves as a weighting mechanism to dampen the effects of vibration on a rotating drive-ax;e. We do not have enough information to classify this item. The constituent materials that comprise the Damper would have to be provided for a determination to be made.
If you decide to resubmit a Request concerning the Dynamic Damper (Part # 44351-S7A-003), please include all relevant material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, Attn: Binding Rulings, 10th Floor, One Penn Plaza, New York, NY 10119-1199. If your request was submitted electronically and the information required does not involve sending a sample, you can re-submit your request and the additional information electronically.
The last item is the Half Shaft Assembly (Part # 44500-SDA-A00) which transmits rotary motive power from the differential or transaxle unit to a driveshaft (drive-axle) assembly.
In your Request, you propose that the Half Shaft Assembly (Part # 44500-SDA-A00) is classifiable in subheading 8708.50.8500 of the HTSUS which provides for “Parts … of … motor vehicles … : Drive axles with differential … : Parts: For vehicles [principally designed for the transport of persons]: Other: Other: Half-shafts”.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings ... ".
General Note 3. (h) (vi) to the HTSUS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”. Subheading 8708.50 of the HTSUS provides for “Drive-axles with differentials … ”. The Half Shaft Assembly (Part # 44500-SDA-A00) is not assembled with a differential or transaxle nor is it a part for a non-driving axle.
The applicable classification subheading the Half Shaft Assembly (Part # 44500-SDA-A00) will be 8708.99.6890, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … : Other: Other: Other: Other: Other parts for power trains: Other”. The rate of duty will be 2.5%.
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://ww.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 Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division