G85395 G8 Ruling Active

The tariff classification of two motor vehicle Steering Lock Mechanisms from Germany

Issued January 5, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

You submitted samples as well as diagrams from your electronic parts catalog, illustrating the parts and their relationship to other automotive parts. Both Steering Lock Mechanisms are constructed of cast aluminum. The housings function to hold the lock cylinder, ignition switch and sliding bolt mechanism. When the ignition key is rotated to the off position, a mechanical bolt slides out into an opening in the steering shaft preventing the shaft/steering wheel from moving. The opposite movement occurs when the vehicle is turned on. The difference between the two parts that you have provided is that sample #1 (indicated by the number "1" on the green dot on top of the part) consists of the housing, sliding bolt mechanism and ignition switch. Sample #2 (indicated by the number "2" on the green dot on top of the part) consists of the housing, sliding bolt mechanism, ignition switch, buzzer contact, lock cylinder and key.

CBP rationale

The applicable subheading for the two motor vehicle Steering Lock Housings will be 8708.99.8080, 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…Other.

Full text

NY G85395 January 5, 2001 CLA-2-87:RR:NC:MM:101 G85395 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of two motor vehicle Steering Lock Mechanisms from Germany Dear Mr. Resetar: In your letter dated December 12, 2000 you requested a tariff classification ruling. You submitted samples as well as diagrams from your electronic parts catalog, illustrating the parts and their relationship to other automotive parts. Both Steering Lock Mechanisms are constructed of cast aluminum. The housings function to hold the lock cylinder, ignition switch and sliding bolt mechanism. When the ignition key is rotated to the off position, a mechanical bolt slides out into an opening in the steering shaft preventing the shaft/steering wheel from moving. The opposite movement occurs when the vehicle is turned on. The difference between the two parts that you have provided is that sample #1 (indicated by the number "1" on the green dot on top of the part) consists of the housing, sliding bolt mechanism and ignition switch. Sample #2 (indicated by the number "2" on the green dot on top of the part) consists of the housing, sliding bolt mechanism, ignition switch, buzzer contact, lock cylinder and key. The applicable subheading for the two motor vehicle Steering Lock Housings will be 8708.99.8080, 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…Other. The rate of duty will be 2.5% ad valorem. This duty rate will remain unchanged in the year 2001. 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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