CLA-2-*87:RR:E:NC:N1:101 R04640
Mr. David G. Forgue
Barnes, Richardson & Colburn
303 East Wacker Drive
Suite 1100
Chicago, IL 60601
RE: The tariff classification of automotive front axle assemblies, rear axle assemblies, drive shaft assemblies, muffler assemblies, and brake assemblies from Germany
Dear Mr. Forgue:
In your letter dated August 16, 2006 you requested a tariff classification ruling on behalf of your client Daimler Chrysler Manufacturing International LLC of North Carolina.
The merchandise consists of the following five types of assemblies: front axle assembly, rear axle assembly, drive shaft assembly, muffler assembly, and brake assembly. These assemblies are from the vehicle family that is the successor to earlier Sprinter models. These five types of assemblies will be installed on cargo vehicles such as vans and cab chassis.
The imported assemblies will be disassembled from complete motor vehicles in Germany. These assemblies will be shipped on separate vessels and entered separately from the vehicle bodies. These assemblies are:
Front Axle Assembly – This assembly consists of the front axle and assembled steering parts. This assembly is a non-drive axle.
Rear Axle Assembly – This assembly consists of the rear axle, with shock absorbers attached, and hardware for connecting the assembly to the finished vehicle. The rear axle includes the differential.
Drive Shaft Assembly – This assembly consists of the drive shaft, as well as the necessary hardware to connect it to the undercarriage of the motor vehicle.
Muffler Assembly – This assembly consists of the muffler, exhaust pipes, and the necessary hardware to connect the muffler assembly to the vehicle.
Brake Assembly – This assembly consists of brake cable, brake console, and mounting hardware.
The applicable subheading for the Front axle assembly will be 8708.60.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Non-driving axles and parts thereof: For other vehicles…Other. The rate of duty will be 2.5 percent.
The applicable subheading for the Rear axle assembly will be 8708.50.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 805: Drive axles with differential, whether or not provided with other transmission components: For other vehicles. The rate of duty will be 2.5 percent.
The applicable subheading for the Drive shaft assembly will be 8708.99.6400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Half shafts and drive shafts. The rate of duty will be 2.5 percent.
The applicable subheading for the Muffler assembly will be 8708.92.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Mufflers and exhaust pipes: For other vehicles. The rate of duty will be 2.5 percent.
The applicable subheading for the Brake assembly will be 8708.29.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Brakes and servo-brakes and parts thereof: Other: For other vehicles… Other. The rate of duty will be 2.5 percent.
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, contact National Import Specialist Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division