CLA-2-87:OT:RR:NC:N1:101
Spiro Karras, Technical Advisor
Sandler & Travis Trade Advisory Services, Inc.
36555 Corporate Drive, Suite 400
Farmington Hills, MI 48331-3567
RE: The tariff classification of wheel hub units from the Czech Republic
Dear Mr. Karras,
In your letter dated August 5, 2010, you requested a tariff classification ruling on behalf of your client, GE Transportation.
The items under consideration have been identified as a raw casting of a Double-flanged Wheel Hub Unit (Part # 41E903983H3) and a finished Double-flanged Wheel Hub Unit (Part # 41E903983P2) for Komatsu dump trucks. You state in your ruling request that the Hubs, as imported, do not contain any bearings; however, during final assembly in the United States, they will be incorporated with tapered roller bearings. The function of the Wheel Hub Units, which you state are a part of the wheel frame that mounts the wheel of a vehicle to the axle box, is to support the vehicles weight.
The applicable classification subheading for both the raw casting of (Part # 41E903983H3) and finished (Part # 41E903983P2) Double-flanged Wheel Hub Units will be 8708.99.8115, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … : Other: Other: Other: Other: Other: Double flanged wheel hub units not 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 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