CLA-2-73:RR:NC:N1:113 J80475
Mr. Jeremy Ross Page
Sandler, Travis & Rosenberg, P.A.
200 West Madison Street
Suite 2670
Chicago, IL 60606
RE: The tariff classification of steel stampings from South Korea.
Dear Mr. Page:
In your letter dated January 24, 2003, you requested a ruling on behalf of Metaldyne, Inc. on tariff classification.
The merchandise is two types of formed and pierced steel parts that are imported and subsequently processed into pinion and side gears for use in an automobile’s drive train. The part numbers are PNF 430, DGF 612, PNF 611 and DGF 749. The parts are formed of raw steel by an automatic “cookie cutter” stamping process. Two representative samples were provided, marked “Differential Side Gear” and “Pinion.” The “Differential Side Gear” (DGF) is a doughnut shaped piece, 7 cm. in diameter and 3 cm. in thickness. The “Pinion” (PNF) is a beveled cylinder, 4.5 cm. in diameter and 3 cm. in thickness. The actual physical dimensions of the imported pieces will vary according to the particular component requirements.
We assume from your description of the manufacturing process that the stampings have not been further worked as defined in the Explanatory Notes, Section XV, Chapter 73, heading 73.26, Subheading Explanatory Note, Subheadings 7326.11 and 7326.19. In our opinion, the articles have not been advanced to a point where they have the essential character of gears.
The applicable subheading for these products will be 7326.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, forged or stamped, but not further worked, other. The general rate of duty will be 2.9 percent ad valorem.
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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division