F85988 F8 Ruling Active

The tariff classification of a Upper Steering Coupling from Liechtenstein

Issued April 25, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.7360

Headings: 8708

Product description

You submitted pictures with its description. All of the parts are the Upper Steering Coupling and perform the same function with different sizes and shapes and are identified as the following Part Numbers: Customer Part Numbers: Krupp Part Numbers: 04690256 15730 04470934 15065 04680496AA 15925 Use of the Part: the driver of the vehicle transmits torque and rotational direction through the steering wheel. The steering wheel is connected to the column shaft by a bolt. The column shaft then is connected to the intermediate shaft through this coupling. The intermediate shaft is then connected to the steering gear, which turns the wheels.

CBP rationale

The applicable subheading for the Upper Steering Coupling 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 F85988 April 25, 2000 CLA-2-87:RR:NC:MM:101 F85988 CATEGORY: Classification TARIFF NO.: 8708.99.7360 Krupp Hoesch Automotive of America, Inc. Attn: Sandra Vrabel 901 Wilshire Drive Suite 520 Troy, Michigan 48084 RE: The tariff classification of a Upper Steering Coupling from Liechtenstein Dear Ms. Vrabel: In your letter dated April 12, 2000 you requested a tariff classification ruling. You submitted pictures with its description. All of the parts are the Upper Steering Coupling and perform the same function with different sizes and shapes and are identified as the following Part Numbers: Customer Part Numbers: Krupp Part Numbers: 04690256 15730 04470934 15065 04680496AA 15925 Use of the Part: the driver of the vehicle transmits torque and rotational direction through the steering wheel. The steering wheel is connected to the column shaft by a bolt. The column shaft then is connected to the intermediate shaft through this coupling. The intermediate shaft is then connected to the steering gear, which turns the wheels. The applicable subheading for the Upper Steering Coupling 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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