The tariff classification of Wheel Spacer from Germany

NY D86177 January 11, 1999 CLA-2-87:RR:NC:MM:101 D86177 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of Wheel Spacer from Germany Dear Mr. Resetar: In your letter dated December 16, 1998 you requested a tariff classification ruling. You submitted a diagram from your parts microfiche system illustrating the part and its relationship to other motor vehicle parts. The wheel spacer is cylindrical in shape and is constructed of cast aluminum. It attaches between the Wheel Hub and the Wheel. It is used to increase the rear wheelbase. Wheel spacers come in various thickness sizes ranging from 15mm to 31mm. The applicable subheading for the Wheel Spacer will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other...Other. The rate of duty will be 2.5% 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. After January 28, 1999 the telephone number will be changed to 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division