CLA-2-87:RR:NC:N1:101
Laurie Peach, Manager-Customs
American Honda Motors
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 N009213, dated April 10, 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 April 3, 2007, you requested a tariff classification ruling.
The items concerned are a Differential (Part # 41100-RCL-J05) and a Final Driven Gear (Part # 41233-RCL-010).
Both parts are components of a vehicle Front-Differential Unit or Assembly, which allows the tires of a vehicle to spin at different speeds when making turns.
The applicable classification subheading for the Differential (Part # 41100-RCL-J05) and a Final Driven Gear (Part # 41233-RCL-010) 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: 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%.
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