The tariff classification of a cross member and lower arm from South Korea

 N264708 June 1, 2015 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Young-bin Oh Hyundai Motor Company 12 Heonreung-ro Seocho-gu, Seoul South Korea RE: The tariff classification of a cross member and lower arm from South Korea Dear Young-bin Oh, In your letter dated May 14, 2015, you requested a tariff classification ruling.The item under consideration has been identified as a Cross Member and Lower Arm Complete (Item Code 62401 3X000). As you stated in your request, “Cross Member & LWR Arm Complete is connecting frame of the front wheels and the axle of a vehicle to support weight of the body and absorb vibration of the wheels. And it also constitutes a part of steering units.” You suggested that the Cross Member and Lower Arm Complete be classified under subheading 8708.99.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” 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.”. Subheading 8708.29.5060 provides for “Parts … of … motor vehicles … : Other parts … of bodies … : Other: Other: Other”. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. EN 87.08 (B) states “Assemblies (including unit [or unitized] construction chassis-bodies) not yet having the character of incomplete bodies, e.g., not yet fitted with doors, wings (fenders), bonnets (hoods) and rear compartment covers [trunk lids], etc., are classified in this heading … ”. The applicable subheading for the Cross Member and Lower Arm Complete (Item Code 62401 3X000) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” The general 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 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, please contact National Import Specialist Matthew Sullivan at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division