CLA-2-87:OT:RR:NC:N1:101
Chris Floersch, Assistant Manager, Trade Services
American Honda Motor Co., Inc.
1919 Torrance Blvd.
Torrance, CA 90501-2746
RE: The tariff classification of vehicle parts from Japan
Dear Mr. Floersch,
In your letter dated October 5, 2007, you requested a tariff classification ruling.
The items concerned are four (4) types of wheel hub assemblies incorporating ball or roller bearings. The function of the assemblies is to serve as a mounting surface for vehicle tire rims and, in certain instances, brakes. You have included a sample of each hub assembly; they will be returned per your request.
The first item is the Sprocket Hub Assembly (Part # 42630-MCW-D00). You state in your Ruling Request that the item is designed for use on a Honda motorcycle, specifically the Honda Interceptor VFR800. The Sprocket Hub Assembly is made of gray steel, includes a radial ball bearing, dust seal and measures approximately 7 ½ inches in diameter X 2 ¾ inches in depth.
The applicable classification subheading for the Sprocket Hub Assembly
(Part # 42630-MCW-D00) will be 8714.19.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of [motorcycles]: Of motorcycles … : Other: Other”. The rate of duty will be Free.
The second item is the Front Wheel Hub Assembly (Part # 44600-HCO-670). You state in your Ruling Request that this unit is designed for use on a Honda all terrain vehicles (ATV), specifically the Honda Fourtrax 300EX. The Front Wheel Hub Assembly is made of red and black steel, contains two (2) radial ball bearings, two (2) dust seals and measures approximately 6 inches in diameter X 3 ½ inches in depth.
The applicable classification subheading for the Front Wheel Hub Assembly (Part # 44600-HCO-670) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts of … motor vehicles … : Other parts … : Other: Other: Other: Other: Other: Other”. The rate of duty will be 2.5%.
The third item is the Right Rear Hub Unit Bearing Assembly (Part # 42200-SLA-N01). You state in your Ruling Request that it is designed for use on a Honda motor vehicle, specifically the Honda Fit. The Assembly is made of grey steel, includes a flanged, angular contact ball bearing, a wheel bolt and measures approximately 5 ¼ inches in diameter X 4 inches in depth.
In your Ruling Request, you propose classification of the Right Rear Hub Unit Bearing Assembly (Part # 42200-SLA-N01) in subheading 8482.10.5016 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Ball … bearings … : Ball bearings: Other: Other: Angular contact bearings: Wheel hub bearing units: Flanged”. This subheading refers to the “bearing units”, themselves, assembled within a flange or flanges, designed to be further assembled into wheel hub units after importation.
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.”
The applicable classification subheading for the Right Rear Hub Unit Bearing Assembly (Part # 42200-SLA-N01) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … : Other: Other: Other: Other: Other: Other”. The rate of duty will be 2.5%.
The last item is the Right Rear Hub Unit Bearing Assembly (Part # 42200-SW5-951). Along with your Ruling Request, you provided a sample of Part # 42200-SW5-C51; a review of the diagrams provided show that it is seemingly identical in function to Part # 42200-SW5-951. You state in your Ruling Request that this Assembly is designed to be used on Honda TL automobiles. The Right Rear Hub Unit Bearing Assembly is made of gray steel, includes a wheel bolt, pulsar ring and measures 6 inches in length X 4 inches in depth.
The applicable classification subheading for the Right Rear Hub Unit Bearing Assembly (Part # 42200-SW5-951) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … : Other: Other: Other: Other: Other: 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