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L84616 L8 Ruling Active

The tariff classification of a plastic Steering Part from Japan

Issued May 13, 2005 by U.S. Customs and Border Protection.

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L8 L84616 (May 13, 2005)

Tariff classification

HTS codes: 8708.99.7360

Headings: 8708

Product description

You submitted a sample and a technical drawing of a plastic steering part – Part Number 8FA-23873-00-00 “Bearing, Steering Upper.”

CBP rationale

The applicable subheading for the plastic Steering Part 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 L84616 May 13, 2005 CLA-2-87:RR:NC:MM:101 L84616 CATEGORY: Classification TARIFF NO.: 8708.99.7360 Ms. Demetrius D. Jones Yusen Global Logistics 691 Airport South Parkway College Park, Georgia 30349 RE: The tariff classification of a plastic Steering Part from Japan Dear Ms. Jones: In your letter dated April 29, 2005 you requested a tariff classification ruling on behalf of Yamaha Motor Corporation USA. You submitted a sample and a technical drawing of a plastic steering part – Part Number 8FA-23873-00-00 “Bearing, Steering Upper.” You state that this is part of the steering column of a snowmobile. The applicable subheading for the plastic Steering Part 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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