CLA-2-87:OT:RR:NC:N1:101
Sandra M. Vrabel, U.S. Customs Coordinator
ThyssenKrupp Automotive Sales & Technical Center, Inc.
P.O. Box 2601
Troy, MI 48007-2601
RE: The tariff classification of gears from Brazil
Dear Ms. Vrabel,
This ruling is being issued to correct Customs Ruling Number N008338, dated March 21, 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 March 14, 2007 you requested a tariff classification ruling.
The items concerned are five Bevel Gears, of various sizes, which have been identified as Krupp part numbers 7985, 7943/0, 7998/0, 7999/0 and 7883/0. You state in your request that the Gears are made from rough-forged steel that is hot-forged, cold-coined and machined in Brazil.
All the Bevel Gears will be assembled into Pickup trucks and Sport Utility Vehicles: Gears 7985 and 7943/0 will be components of gearboxes (transmissions) and Gears 7998/0, 7999/0 and 7883/0 will components of differentials.
The applicable classification subheading for Bevel Gears # 7985 and 7943/0 will be 8708.40.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Gear boxes and parts thereof: Parts: Other: Other”. The rate of duty will be 2.5%.
The applicable classification subheading for Bevel Gears # 7998/0, 7999/0 and 7883/0 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 thereof: Parts: For [Motor cars and other motor vehicles principally designed for the transport of persons]: 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