The tariff classification of a steering wheel from China.

NY 814292 September 13, 1995 CLA-2-73:S:N:N4:115 814292 CATEGORY: Classification TARIFF NO.: 7326.90.8590 Mr. John Sepela Columbia Shipping Inc. 201 Hangar Road Avoca, PA 18641 RE: The tariff classification of a steering wheel from China. Dear Mr. Sepela: In your letter dated August 28, 1995, you requested a tariff classification ruling, on behalf of your client, The Pacific Bridge Company, Hellertown, PA. The subject item is a stainless steel steering wheel for a boat. The applicable subheading for the steering wheel will be 7326.90.8590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.1% ad valorem. Consideration was given to classifying this product under subheading 8479.90.9590, HTS, as you have suggested. However, it is not a machine or mechanical appliance in it of itself. Additionally, the Explanatory Notes to 8479, excludes rudders and thus by analogy, steering wheels as well. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division