F84660 F8 Ruling Active

The tariff classification of a motor vehicle Steering Wheel Adjustment Lever from Germany

Issued April 6, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.7360

Headings: 8708

Product description

You submitted a diagram from your electronic parts catalog of a motor vehicle Steering Wheel Adjustment Lever. The lever is a composite article made of a steel rod approximately 7" long and 3/8" in diameter, attached at a right angle to a plastic handle approximately 3 3/4" long. The lever is used to adjust the vehicle's steering wheel up or down depending on the driver's comfort. When pulled towards the driver, the lever disengages a mechanism in the steering tube that holds the wheel in position. The driver then adjusts the wheel and the lever is pushed back into place.

CBP rationale

The applicable subheading for the Steering Wheel Adjustment Lever will be 8708.99.7360, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705; Other parts and accessories: Other: Other: Other: Parts for steering systems: Other.

Full text

NY F84660 April 6, 2000 CLA-2-87:RR:NC:MM:101 F84660 CATEGORY: Classification TARIFF NO.: 8708.99.7360 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of a motor vehicle Steering Wheel Adjustment Lever from Germany Dear Mr. Resetar: In your letter dated March 20, 2000 you requested a tariff classification ruling. You submitted a diagram from your electronic parts catalog of a motor vehicle Steering Wheel Adjustment Lever. The lever is a composite article made of a steel rod approximately 7" long and 3/8" in diameter, attached at a right angle to a plastic handle approximately 3 3/4" long. The lever is used to adjust the vehicle's steering wheel up or down depending on the driver's comfort. When pulled towards the driver, the lever disengages a mechanism in the steering tube that holds the wheel in position. The driver then adjusts the wheel and the lever is pushed back into place. The applicable subheading for the Steering Wheel Adjustment Lever will be 8708.99.7360, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705; Other parts and accessories: Other: Other: Other: Parts for steering systems: Other. The rate of duty will be 2.5% ad valorem. 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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