CLA-2-87:RR:NC:N1:101
Laurie Peach, National Customs Manager
American Honda Motor Co., Inc.
1919 Torrance Blvd.
Torrance, CA 90501-2722
RE: The tariff classification of vehicle parts from Japan
Dear Ms. Peach,
This ruling is being issued to correct Customs Ruling Number N013163, dated July 18, 2007. The ruling letter did not account for the pre-2007 language of the Harmonized Tariff Schedule of the United States (HTSUS) and the Explanatory Notes to the Harmonized Tariff Schedule (EN). A complete corrected ruling follows.
In your letter dated June 20, 2007, you requested a tariff classification ruling. In your request, you state that all of the items specified in your request “are associated with the driveshaft [drive-axle] of a front wheel drive vehicle”.
The first item concerned is the Outboard Joint Set (Part # 44014-SDC-A50); it is comprised of an outboard joint/spindle and the Outboard Boot Set (the next item listed below in this Ruling). The Outboard Joint Set serves as a mounting shaft for the right front wheel, connects to the drive-axle and serves to transmit rotary motive power to the right front wheel.
The applicable classification subheading for the Outboard Joint Set (Part # 44014-SDC-A50) will be 8708.50.8900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Drive-axles, with differential … : Parts: For vehicles [principally designed for the transport of persons]: Other: Other: Other.” The rate of duty will be 2.5%.
The second item is the Outboard Boot Set (Part # 44018-S9A-000); it is comprised of driveshaft band B, driveshaft band C, stopper ring B and a plastic boot. The Boot Set serves as holders and contaminant protection for a drive-axle. You state in your request that you “do not view the boot as being an integral and component part of the drive axle itself”.
The applicable classification subheading for the Outboard Boot Set (Part # 44018-S9A-000) will be 8708.99.6890, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … Parts of … motor vehicles … : Other parts … : Other: Other: Other: Other: Other parts for power trains: Other.” The rate of duty will be 2.5%.
The third item is the Driveshaft Assembly (Part # 44305-SDC-A51) whose components are the Outboard Joint Set (first item listed above in this ruling), a driveshaft (drive-axle), an inboard CV boot set (similar to the Outboard Boot Set, the second item listed above in this ruling), an outboard joint, a driveshaft (drive-axle) boot band and the Dynamic Damper (the last item listed in this ruling). Its function is to transmit rotary motive power to the right front wheel. The inboard end of the Assembly is connected to the outboard end of the Half Shaft Assembly (the next item listed below in this ruling).
The fourth item is the Half Shaft Assembly (Part # 44500-SDA-A00) which transmits rotary motive power from a transaxle unit to a driveshaft (drive-axle) assembly.
The applicable classification subheading for both the Driveshaft Assembly (Part # 44305-SDC-A51) and the Half Shaft Assembly (Part # 44500-SDA-A00) will be 8708.50.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Drive-axles, with differential … : Parts: For vehicles [principally designed for the transport of persons]: Other: Other: Half-shafts”. The rate of duty will be 2.5%.
The last item is the Dynamic Damper (Part # 44351-S7A-003) which serves as a weighting mechanism to dampen the effects of vibration on a rotating drive-axle. We do not have enough information to classify this item. The constituent materials that comprise the Damper would have to be provided for a determination to be made.
If you decide to resubmit a request concerning the Dynamic Damper (Part # 44351-S7A-003), please include all relevant material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, Attn: Binding Rulings, 10th Floor, One Penn Plaza, New York, NY 10119-1199. If your request was submitted electronically and the information required does not involve sending a sample, you can re-submit your request and the additional information electronically.
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