The tariff classification of a mobile home axle from Romania

NY 866165 September 6, 1991 CLA-2-73:S:N:N1:101-866165 CATEGORY: Classification TARIFF NO.: 7326.90.9090 Mr. Joe A. Perez International Foreign Trade Co., Inc. 750 Mt. Paran Road, N. W. Atlanta, GA 30327 RE: The tariff classification of a mobile home axle from Romania Dear Mr. Perez: In your letter dated July 29, 1991 you requested a tariff classification ruling. You have submitted illustrative material. The imported product is a steel axle that is specifically constructed to be used on mobile homes. The axle is manufactured in lengths of 103 inches, 105 inches, 106 inches and 122 inches. The weight of the axle ranges from 76 pounds to 120 pounds. The leaf spings of the axle are bolted to the retaining assembly that is welded to the trailer chassis of the mobile home. The axle is an integral part of the mobile home and it is designed solely for towing the pre-fabricated structure. Once the home is towed to a residential site, the axle can be used to support the mobile home (or the owner can raise the home and build a suporting concrete block foundation around the perimeter of the structure). Based on the information you have presented, the mobile home axle is not of the same class or kind of non-driving axle that is used on motor vehicles, motor vehicle chassis, semi-trailers or trailers. The applicable subheading for the mobile home axle will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel. The rate of duty will be 45 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport