CLA-2-87:OT:RR:NC:N1:106
James MacNeill, Senior HTS Classification Analyst
MacNeill Consulting Services
P.O. Box 1214
Bristol, CT 06011-1214
RE: The tariff classification of a lift axle from an unspecified country
Dear Mr. MacNeill,
In your letter dated September 26, 2014, you requested a tariff classification ruling on behalf of Daimler Trucks North America (DTNA) of Portland, Oregon.
The item under consideration is a Lift Axle assembly (Part Number HDRSCY10EBBAKDX8). It is used on a Freightliner heavy duty truck as a steerable, air lift, non-driving axle. The assembly consists of an axle assembly, suspension assembly, wheel end (hub), air spring, air spring weldments, and air spring bolts. The Lift Axle functions to support the front load of the truck while allowing the truck to steer. You state in your request that the Lift Axle is a form of a beam axle, which primary purpose is to support and provide an attachment point for the wheels.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes.
GRI 3 states that: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. This office has determined that the Lift Axle is a composite good and the axle assembly imparts the essential character.
The applicable subheading for the Lift Axle will be 8708.50.6500, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof: Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles: For other vehicles: Non-driving axles.” The general 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://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, please National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division