U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
8708.99.5080
$1178.2M monthly imports
Compare All →
Court Cases
1 case
CIT & Federal Circuit
Ruling Age
35 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-04 · Updates monthly
The tariff classification of a steel ring from Japan
NY 859529 Jan 24, 1991 CLA-2-87:S:N:N1:101-859529 CATEGORY: Classification TARIFF NO.: 8708.99.5080 Ms. Barbara A. Sasso Wilson American Co., Inc. 2601 Greenleaf Ave. Elk Grove Village, IL 60007 RE: The tariff classification of a steel ring from Japan Dear Ms. Sasso In your letter dated January 2, 1991, on behalf of Neaton Auto Products Manufacturing Inc., Eaton, Ohio you requested a tariff classification ruling. You have submitted a sample of a steel ring, item no. A223- 5270-100, that measures approximately 13 inches in interior diameter. The imported ring is made of general purpose carbon steel. The product is machined, but the ends are not yet welded, and it has a rounded exterior surface. The ring is designed specifically to be used in the manufacture of steering wheels for Nissan trucks. After arrival in the United States the ring ends are welded together. Then spokes are welded to the ring and hub case. The product is then put through a washing process. The final operation involves assembly with the horn mechanism. The applicable subheading for the imported steel ring will be 8708.99.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicles. The rate of duty will be 3.1 percent ad valorem. 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, Jean F. Maguire Area Director New York Seaport