The tariff classification of a motor vehicle part from China

N028185 May 15, 2008 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.5800 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, This Ruling is being issued to correct Customs Ruling Number N022275, dated February 6, 2008, based on the additional information you have provided. In your letter dated May 8, 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 (Part # 515029); it is a unitized assembly combining an integral bearing with a flanged 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. The applicable classification subheading for the Wheel Hub Assembly (Part # 515029) will be 8708.99.5800 which provides for “Parts … of … motor vehicles … : Other parts … : Other: Other: Other: Double flanged wheel hub units incorporating ball bearings”. 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