L88977 L8 Ruling Active

The tariff classification of automotive wheel hub units from South Korea.

Issued December 2, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

The item is a wheel hub unit to be used on certain cars. The functions of the hub unit include supporting the brake rotor, supporting the wheel, providing a signal for the ABS system; and reducing rolling friction of the wheel. The hub unit has wheel studs, a wheel flange, and an ABS sensor ring. Inside the hub unit is a double row angular contact ball bearing.

CBP rationale

The applicable subheading for the wheel hub unit will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other; Other; Other.

Full text

NY L88977 December 2, 2005 CLA-2-87:RR:NC:N1:101 L88977 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia PA 19112-1404 RE: The tariff classification of automotive wheel hub units from South Korea. Dear Mr. Hoffacker: In your letter dated November 21, 2005 you requested a tariff classification ruling. The item is a wheel hub unit to be used on certain cars. The functions of the hub unit include supporting the brake rotor, supporting the wheel, providing a signal for the ABS system; and reducing rolling friction of the wheel. The hub unit has wheel studs, a wheel flange, and an ABS sensor ring. Inside the hub unit is a double row angular contact ball bearing. The applicable subheading for the wheel hub unit will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other; Other; Other. The rate of duty will be 2.5 percent. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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