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N299352 N2 Ruling Active

The tariff classification of steel wheels from China.

Issued August 14, 2018 by U.S. Customs and Border Protection.

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N2 N299352 (August 14, 2018)

Tariff classification

HTS codes: 8708.99.8180

Headings: 8708

Product description

The item under consideration has been identified as a 10” (inches) forged steel wheel (Part Number /R-020-1-SP) used on Hy-Rail railroad maintenance and inspection vehicles. The wheels allow vehicles that travel along paved roadways to be able to ride railroad tracks for maintenance and inspection purposes. The wheels can be raised and lowered by a mechanism that connects to a vehicle.

Full text

N299352 August 14, 2018 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Charlie Wayne Preston Industrial Products Company 124 Fastener Drive Lynchburg, VA 24502 RE: The tariff classification of steel wheels from China. Dear Mr. Preston: In your letter dated July 24, 2018, you requested a tariff classification ruling. The item under consideration has been identified as a 10” (inches) forged steel wheel (Part Number /R-020-1-SP) used on Hy-Rail railroad maintenance and inspection vehicles. The wheels allow vehicles that travel along paved roadways to be able to ride railroad tracks for maintenance and inspection purposes. The wheels can be raised and lowered by a mechanism that connects to a vehicle. The applicable classification subheading for the 10” forged steel wheel (Part Number /R-020-1-SP) will be 8708.99.8180, 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: Other: Other: Other: Other: Other, Other.” The general rate of duty will be 2.5% 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 https://hts.usitc.gov/current. 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 Liana Alvarez at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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