CLA-2-87:S:N:N1:101-860682

Mr. Baoguo Feng
Widell Associates
P.O. Box 18165
Washington, D.C. 20036

RE: The tariff classification of motor vehicle parts from China

Dear Mr. Feng:

In your letter dated January 18, 1991 you requested a tariff classification ruling. You have submitted illustrative material.

You state that you intend to import spare parts for motor vehicles. The specific parts are brake drums, universal joints for the transmission system, shock absorbers and leaf springs for motor vehicle suspensions. The applicable subheading for the brake drums will be 8708.39.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for brake drums and rotors. The rate of duty will be 3.1 percent ad valorem.

The applicable subheading for the universal joints will be 8708.99.5080, HTS, which provides for other motor vehicle parts. The rate of duty will be 3.1 percent ad valorem.

The applicable subheading for the shock absorbers will be 8708.80.5000, HTS, which provides for suspension shock absorbers. The rate of duty will be 3.1 percent ad valorem.

The applicable heading for the leaf springs will be 7320.10.00, HTS, which provides for leaf springs and leaves therefor (of iron or steel). The rate of duty will be 4 percent ad valorem. If the imported leaf springs have individual leaves with a thickness of 1.6 mm or more, then the classification will be in subheading 7320.10.0015, HTS. The classification of other leaf springs will be in subheading 7320.10.0060, HTS.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport