CLA-2-87:OT:RR:NC:N1:106
Young-bin Oh
Hyundai Motor Company
231, Yangjae 2-dong
Seocho-gu, Seoul ASI/KR/KS013
South Korea
RE: The tariff classification of a universal joint assembly-steering from South Korea.
Dear Mr. Oh:
In your letter dated July 28, 2015, you requested a tariff classification ruling.
The item under consideration has been identified as a Universal Joint Assembly – Steering (Item Code 56400-B1500), which enables the driver to control steering. It consists of a shaft and a tube, a spider combined with a yoke and four needle bearings. This assembly is operated by the link motion connected between the wheels and the steering wheel, and transmits the rotation of the steering wheel to the gear box with constant angular speed. It also transmits the steering force of the driver and absorbs shock in a collision.
Although you refer to this assembly as a universal joint, based on the description and the pictures you provided, it appears to be a steering column.
The applicable subheading for the Universal Joint Assembly – Steering (Item Code 56400-B1500) will be 8708.94.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Steering wheels, steering columns and steering boxes: For other vehicles.” 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 HTSUS and the accompanying duty rates are provided on 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 contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division