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N022275 N0 Ruling Active

The tariff classification of a motor vehicle part from China

Issued February 6, 2008 by U.S. Customs and Border Protection.

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N0 N022275 (February 6, 2008)

Tariff classification

HTS codes: 8708.99.8180

Headings: 8708

GRI rules applied: GRI 1

Product description

of Jupiter, Florida. The item under consideration is a Wheel Hub Assembly; it is a unitized assembly combining an integral bearing with a wheel mounting hub and axle mounting flange intended for installation onto a vehicle. The wheel hub transmits power from the axle to the wheel through a splined shaft inserted through the center of the hub. In your Request, you proposed classification of the Wheel Hub Assembly in HTSUS subheading 8708.99.5800 which provides for “Parts … of … motor vehicles … : Other parts … : Other: Other: Other: Double flanged wheel hub units incorporating ball bearings”. Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... ". General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.”. HTSUS subheading 8708.99.5800 provides for “ … Double flanged wheel hub units … ”; the Wheel Hub Assembly has only one flange incorporated into it.

Full text

N022275 February 6, 2008 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Carolyn Leski, After Entry Department BCB International, Inc. 1010 Niagara Street Buffalo, NY 14213-1501 RE: The tariff classification of a motor vehicle part from China Dear Ms. Leski, In your letter dated January 3, 2008, you requested a tariff classification ruling on behalf of your client, Multi Parts Supply USA, Inc. of Jupiter, Florida. The item under consideration is a Wheel Hub Assembly; it is a unitized assembly combining an integral bearing with a wheel mounting hub and axle mounting flange intended for installation onto a vehicle. The wheel hub transmits power from the axle to the wheel through a splined shaft inserted through the center of the hub. In your Request, you proposed classification of the Wheel Hub Assembly in HTSUS subheading 8708.99.5800 which provides for “Parts … of … motor vehicles … : Other parts … : Other: Other: Other: Double flanged wheel hub units incorporating ball bearings”. Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... ". General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.”. HTSUS subheading 8708.99.5800 provides for “ … Double flanged wheel hub units … ”; the Wheel Hub Assembly has only one flange incorporated into it. The applicable classification subheading for the Wheel Hub Assembly will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … : Other: Other: Other: Other: Other: Other”. The rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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