The tariff classification of a steering wheel from Germany.

NY D81053 August 6, 1998 CLA-2-87:RR:NC:MM:101 D81053 CATEGORY: Classification TARIFF NO.: 8708.94.5000 Mr. Robert J. Resetar Customs Manager Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, GA 30328 RE: The tariff classification of a steering wheel from Germany. Dear Mr. Resetar: In your letter dated August 3, 1998 you requested a tariff classification ruling. The item you have submitted for classification is a steering wheel with integrated airbag. The steering wheel also contains control switches for the transmission and other devices. The applicable subheading for the steering wheel with integrated airbag will be 8708.94.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for steering wheels, steering columns and steering boxes: for other vehicles. The rate of duty will be 2.6 percent ad valorem. 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, contact National Import Specialist Robert DeSoucey at 212-466-5667. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division