The tariff classification of Mounting Brackets from China

NY J89396 October 1, 2003 CLA-2-87:RR:NC:MM:101 J89396 CATEGORY: Classification TARIFF NO.: 8708.99.7060 Mr. James H. Garrard Ingalls Engineering Co., Inc. 2011 Cherry Street, Suite 104 Louisville, Colorado 80027 RE: The tariff classification of Mounting Brackets from China Dear Mr. Garrard: In your letter dated September 12, 2003 you requested a tariff classification ruling. You submitted illustrative literature and drawings on two parts: Ingalls Engineering part number 39100-1 Ingalls Engineering part number 39200-1. You state that these parts have the Commercial Designation: Mounting Brackets. They are made of SAE 1008 Hot Rolled, Pickled and Oiled, Aluminum Killed, Draw quality steel. You further state that these Mounting Brackets for automotive aftermarket applications, form part of the adjustment means for changing the camber angle in automotive suspension systems. The components are fabricated and imported in the United States where they are assembled with other components into units and packaged in the United States. The applicable subheading for the two Mounting Brackets will be 8708.99.7060, 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 suspension systems…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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division