The tariff classification of a motor vehicle Upper Steering Coupling from Liechtenstein

NY F87555 May 24, 2000 CLA-2-87:RR:NC:MM:101 F87555 CATEGORY: Classification TARIFF NO.: 8708.99.7330 Ms. Sandra Vrabel Krupp Hoesch Automotive of America, Inc. 901 Wilshire Drive Suite 520 Troy, Michigan 48084 RE: The tariff classification of a motor vehicle Upper Steering Coupling from Liechtenstein Dear Ms. Vrabel: In your letter dated May 15, 2000 you requested a tariff classification ruling. You submitted additional information on parts that you requested a tariff classification ruling on April 12, 2000. You state that you had forgotten to mention that the Upper Steering Couplings all have Universal Joints. New York Ruling F85988 was issued on Upper Steering Couplings identified as the following Part Numbers: Customer Part Numbers Krupp Part Numbers 04690256 15730 04470934 15065 04680496AA 15925 New York Ruling F85988 had classified the above parts (without Universal Joints) as HTS 8708.99.7360, which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Parts for steering systems…Other. The applicable subheading for the Upper Steering Coupling (with Universal Joints) will be 8708.99.7330, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Parts for steering systems: Steering shaft assemblies incorporating universal joints. 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division