CLA-2-87:OT:RR:NC:N2:206
Mariana Reynoso
GKN Driveline Celaya, S.A. de C.V.
Carretera Panamericana Km 284
Celaya, 38110
Mexico
RE: The tariff classification of automotive shafts and components from Mexico.
Dear Ms. Reynoso:
In your letter dated February 11, 2021, you requested a tariff classification ruling. Pictures and descriptive literature were provided with your request.
The items under consideration have been identified a Stub Shaft (Part Number 10258235A), Bar Shaft (Part Number 10437154A), Tulip Forging (Part Number 10174618A), Propeller Shaft (Part Number 10360412), and Tubular Shaft (Part Number 10405882A). You state that these articles are imported into the United States for use in passenger vehicles either as original equipment or as after-market parts.
The stub shaft or stub-axle is a short axle upon which the steered front wheels mount. It is connected to the front axle using a kingpin assembly. The stub shaft is imported in an unfinished state and will be machined into a complete stub shaft upon importation.
The bar shaft is a component for transmitting mechanical power, torque, and rotation in a vehicle’s drivetrain. It is made entirely of a solid steel bar, which is machined into a shaft.
The tulip forging is a three-channeled housing made entirely of steel, which encompasses the tripod assembly in tripod-style plunge joints. Tulips are attached to one end of the half-shafts or half-axles as a type of shaft coupling. The tulip under review will be imported in an unfinished state as a forging and will be machined into a complete tulip upon importation. The complete tulip was addressed in NY Ruling N317521 (Part Number 20010606A).
The propeller-shaft is the part of the power train system, which transmits the power from the engine/transmission to the other end of the vehicle before it goes to the wheels. It is mounted on a rear wheel or 4-wheel drive vehicle.
The tubular shaft is component for transmitting mechanical power, torque, and rotation in a vehicle’s drivetrain. It is made entirely of a solid steel bar, which is machined into a shaft.
The applicable subheading for the Stub Shaft (Part Number 10258235A) and Tulip Forging (Part Number 10174618A) will be 8708.50.8900, Harmonized Tariff Schedule of the United States (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: Parts: For vehicles of heading 8703: Other: Other: Other.” The general rate of duty will be 2.5% ad valorem.
The applicable subheading for the Bar Shaft (Part Number 10437154A) and Tubular Shaft (Part Number 10405882A) will be 8708.99.6890, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other parts of power trains: Other.” The applicable duty rate will be 2.5% ad valorem.
The applicable subheading for the Propeller Shaft (Part Number 10360412) will be 8708.99.6805, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other parts of power trains: Drive Shafts.” The applicable duty rate will be 2.5% ad valorem.
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 at https://hts.usitc.gov/current.
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 Liana Alvarez, at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division