CLA-2-83:OT:RR:E:NC:N1:121
Mr. Robert Resetar
Porsche Cars North America, Inc.
980 Hammond Drive, Suite 1000
Atlanta, GA 30328
RE: The tariff classification of a drive shaft plate from Germany
Dear Mr. Resetar:
In your letter dated March 28, 2008, you requested a tariff classification ruling.
The merchandise under consideration is a drive shaft plate, part number 996 349 191 01. It is made of stamped, stainless steel and measures approximately 4 inches in length and 1 inch in width at its widest part. It has two unthreaded holes, one at each end, for a screw to be inserted. It is positioned between the drive shaft lid and the drive shaft joint. It functions to support their attachment by distributing the force of the tightened screws evenly across the plate and by preventing the screws from loosening during vibrations.
You indicate in your letter that you believe the plate may be classified under subheading 7318.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for screws, bolts…and similar articles of iron or steel. However, a product of 7318.29 would be capable of joining and holding components together (without threads). This plate is designed to distribute the force of the screw that is inserted into the holes of the plate. This would not be a product classifiable within heading 7318.
You also indicate that the plate may be classified under subheading 7326.90.8587, HTSUS, as other articles of iron or steel. However, this office believes the plate is more specifically provided for as a base metal mounting or fitting of heading 8302.
The applicable subheading for the drive shaft plate will be 8302.30.3060, HTSUS, which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 2 percent ad valorem.
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 Barbara Kaiser at 646-733-3024.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division