The tariff classification of spindle forgings from Germany

NY 895296 March 25, 1994 CLA-2-87:S:N:N1:101 895296 CATEGORY: Classification TARIFF NO.: 8708.60.5000 Mr. Jorge Multhaupt Carl Dan. Peddinghaus NA 31700 Telegraph Road, Suite 140 Bingham Farms, MI 48025-4540 RE: The tariff classification of spindle forgings from Germany Dear Mr. Multhaupt: In your letter dated February 3, 1994 you requested a tariff classification ruling. You have submitted descriptive material. The imported products are various spindle forgings used in Ford motor vehicles. The specific products are as follows: FN10 steering spindle forging (part no. F3SC-3107/3108 AD) for use in Ford Thunderbird, Mercury Cougar and Lincoln Mark VIII. SN95 steering spindle forging (part no. F4ZC-3107/3108 AA) for use in Ford Mustang. EN114/FN116 steering spindle forging (part no. F5AC-3107/3108 AA) for use in Ford Crown Victoria, Mercury Grand Marquise and Lincoln Town Car. CT20 drum and disc rear spindle forging (part no. F0C6-4A013/492 DB) for use in Ford Escort and Mercury Tracer. CT120 drum and disc rear spindle forging (part no. F0C6-4A013/492 CB) for use in Ford Escort and Mercury Tracer. All the above products are supplied in the unmachined condition. They are for use on non-driven axles only. The FN10, SN95 and EN114 spindles are for front suspension application. These items are machined and partly assembled by the U.S. customers; from there they are shipped to the relevant Ford assembly plant where brakes, bearings, wheels, shock absorbers and steering components are assembled onto these products.  The CT20 and CT120 are forgings for the rear suspension. The same components (as mentioned above) are attached to the forgings, with the exception of the steering components. The applicable subheading for the listed spindle forgings will be 8708.60.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the motor vehicles of headings 8701 to 8705: non-driving axles and parts thereof: for vehicles of heading 8703. 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