The tariff classification of a steering shim from Japan
Issued December 26, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7326.90.8588
Headings: 7326
Product description
A photograph and specification sheets for the subject steering shim were submitted for our review. The article is identified in your letter as a steering shim, Aisin part number 45824-4350. The steering shim under consideration is described as a metal spacer that is placed between parts of the steering column assembly. The steering shim is made of carbon cold rolled steel. You proposed classification for the steering shim in question in Section XVII, Chapter 87, Heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of the motor vehicles of Headings 8701 to 8705. Section XVII, Note 2(a), HTSUS, states that parts and accessories do not apply to joints, washers or the like of any material (classified according to their constituent material). The steering shim under consideration is a spacer that resembles a washer and for that reason the steering shim is excluded from classification in Section XVII by Note 2(a). Heading 8708 is within Section XVII and Chapter 87, HTSUS, and therefore, the subject shim cannot be classified in Heading 8708, HTSUS. The steering shim will be classified according to its constituent material (steel). Accordingly, the subject shim is classifiable under heading 7326, HTSUS, which provides for other articles of iron or steel.
CBP rationale
The applicable subheading for the steering shim will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other.
Full text
N235909 December 26, 2012 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Ms. Jini Koh Crowell & Moring, LLP 1001 Pennsylvania Avenue NW Washington, DC 20004 RE: The tariff classification of a steering shim from Japan Dear Ms. Koh: In your letter dated November 28, 2012, you requested a tariff classification ruling on behalf of Aisin Holdings of America, Inc. A photograph and specification sheets for the subject steering shim were submitted for our review. The article is identified in your letter as a steering shim, Aisin part number 45824-4350. The steering shim under consideration is described as a metal spacer that is placed between parts of the steering column assembly. The steering shim is made of carbon cold rolled steel. You proposed classification for the steering shim in question in Section XVII, Chapter 87, Heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of the motor vehicles of Headings 8701 to 8705. Section XVII, Note 2(a), HTSUS, states that parts and accessories do not apply to joints, washers or the like of any material (classified according to their constituent material). The steering shim under consideration is a spacer that resembles a washer and for that reason the steering shim is excluded from classification in Section XVII by Note 2(a). Heading 8708 is within Section XVII and Chapter 87, HTSUS, and therefore, the subject shim cannot be classified in Heading 8708, HTSUS. The steering shim will be classified according to its constituent material (steel). Accordingly, the subject shim is classifiable under heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the steering shim will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS 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 Ann Taub at (646) 733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of J-Hooks and clips from China
The tariff classification of a Steel Stake from China
The tariff classification of earth anchors from China
The tariff classification of jewelry repair kit with bag from China and Pakistan
The tariff classification of pre-cut tiewire from China
The tariff classification of the Sheet Tamer™ from China
The tariff classification of a hydrometer test cup from China
The tariff classification of a spile and hook from China
The tariff classification of a spring clip, a bracket, a standard ground contact, a J-box and a J-box cover from China
The tariff classification of junction plates, and test and flushing plates from an unknown country
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →