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

Ernest G. Criez, Director, Customs and Regulatory Compliance
WORLDPAC, Inc.
37137 Hickory Street
Newark, CA 94560-3340

RE: The tariff classification of wheel hub assembly from China

Dear Mr. Criez:

In your letter dated March 5, 2007 you requested a tariff classification ruling.

The item concerned is a Double Flanged Wheel Hub Assembly, incorporating ball bearings, which you have identified as part number TAY 100050. In your letter you state that it is to be used on drive wheels of motor vehicles and is equipped with Anti-lock Braking System (ABS) sensors.

The applicable subheading for the Double Flanged Wheel Hub Assembly (TAY 100050) will be 8708.99.5800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts…of…motor vehicles…: Other parts…: Other: Other: Other: Double flanged wheel hub units incorporating ball bearings.” 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 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 Richard Laman at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division