CLA-2-87:OT:RR:NC:N2:206
Mitchell Neriah
Daimler Trucks North America
4555 N. Channel Ave Portland, OR 97217
RE: The tariff classification of an Auxiliary Steering Gearbox from Mexico
Dear Mr. Neriah:
In your letter dated March 29, 2024, you requested a tariff classification ruling.
The article under consideration is an Auxiliary Steering Gearbox. You state that the auxiliary steering gearbox is a part of the steering systems that transfers the rotational motion of the steering wheel through the steering column through various linkages, including the hydraulically assisted primary steering gearbox mounted on the driver side frame rail, moving the front wheels left and right, thus steering the vehicle. Both the primary and the auxiliary steering gearboxes are designed for and used solely or principally in heavy duty trucks, which are designed to bear heavy front axle loads, requiring additional steering force to turn the steer axle. This is achieved by using a secondary (auxiliary) hydraulically assisted steering gearbox mounted on the passenger side frame rail.
The auxiliary steering gearbox is identical in function to the primary steering gearbox. They both consist of a sector gear and piston that is pressurized by the hydraulic fluid to increase the rotational torque applied by the driver onto the steer axle. Both items utilize the linear piston to generate an output torque to assist in moving the steering Pitman arm and steering drag link, which in turn rotates the steer axle wheels left and right. The only difference is the lack of the steering input shaft in the top cover in the auxiliary steering gearbox, which exists only on the primary steering gearbox to connect to the steering column. The two gearboxes are connected via hydraulic hoses, on the same hydraulic fluid circuit, so that when the steering system is engaged by turning the steering wheel, both the primary and auxiliary steering gearbox are activated to steer the vehicle.
In your request, you suggest that the auxiliary steering gearbox can be classified either under subheading 8708.94, Harmonized Tariff Schedule of the United States (HTSUS), as steering boxes, or subheading 8412.29, HTSUS, as rotary hydraulic power engine.
You state that the actuation of the gearing within the steering gearbox is done by the driver's rotation of the steering wheel, transmitted through the steering column which is connected by gears to the input shaft of the steering gearbox. The hydraulic fluid power boost is an ancillary function of the principal gearbox function. It boosts the rotational torque applied by the driver, but does not actuate it. Without the manual actuation of the gearing by turning the steering wheel, the Pitman arm would not move and the vehicle will not steer. As a result, the auxiliary steering gearbox is not a hydraulic motor of heading 8412, HTSUS.
The applicable subheading for the auxiliary steering gearbox will be 8708.94.5000, HTSUS, which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Steering wheels, steering columns and steering boxes; parts thereof: Steering wheels, steering columns and steering boxes: For other vehicles. The rate of duty will be 2.5percent 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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,
Steven A. Mack
Director
National Commodity Specialist Division