The tariff classification of a motor vehicle Hub Assembly, Front Wheel and a Hub Assembly, Rear Wheel from Japan

NY F86222 May 17, 2000 CLA-2-87:RR:NC:MM:101 F86222 CATEGORY: Classification TARIFF NO.: 8708.39.5010, 8708.99.6700 Mr. Ralph Garcia Customs Specialist Mitsubishi Motor Sales of America, Inc. 6400 Katella Avenue Cypress, California 90630-5208 RE: The tariff classification of a motor vehicle Hub Assembly, Front Wheel and a Hub Assembly, Rear Wheel from Japan Dear Mr. Garcia: In your letter dated April 20, 2000 you requested a tariff classification ruling. You submitted technical drawings of Hub Assemblies as replacement parts for Mitsubishi vehicles. Part Number MB948961 - Hub Assembly, Front Wheel (Attachment I) This is a single flange hub assembly, which is installed on the end of a driving axle of a Mitsubishi Mirage vehicle and its function is to provide a mounting surface for the brake rotor and wheel. Additionally, it transfers the torque from the axle to the front wheels of the vehicle. This wheel hub assembly includes a hub plate and lug nuts however, you state that it does not incorporate bearings. Part Number MB8891088 - Hub Assembly, Front Wheel (Attachment II) This is a single flange hub assembly, which is installed on the end of a driving axle of a Mitsubishi Montero Sport vehicle and its function is to provide a mounting surface for the brake rotor and wheel. Additionally, it transfers the torque from the axle to the front wheels of the vehicle. This wheel hub assembly includes a hub plate and lug nuts however, you state that it does not incorporate bearings. Part Number MB515476 - Hub Assembly, Rear Wheel (Attachment III) This hub assembly is a Type 1 brake drum. This part is installed on the rear of a non- driving axle of certain Mitsubishi Mirage vehicles. Its function as a brake drum is to provide a rubbing surface on which the brake shoes are pressed against when depressing the brake pedal, thus stopping or reducing the vehicle speed. Its function as a hub is to provide a mounting surface for the rear wheels. This hub assembly consists of the brake drum, pre-installed lug nuts and it incorporates two tapered roller bearings in the center. The applicable subheading for the Hub Assembly, Rear Wheel will be 8708.39.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Bakes and servo-brakes and parts thereof: Other: For other vehicles…Other. The rate of duty will be 2.5% ad valorem. The applicable subheading for the Hub Assembly, Front Wheel (Parts Number MB948961 and MB891088) will be 8708.99.6700, 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: Other parts for power trains. 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