The tariff classification of Cast Steel Components used to manufacture Fifth Wheel Hitch Sub-assemblies from China

NY K87000 June 16, 2004 CLA-2-87:RR:NC:MM:101 K87000 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Arturo J. Gonzalez - Import Export Administrator Fontaine International Inc. 3610 - B Highway 31 Calera, Alabama 35040 RE: The tariff classification of Cast Steel Components used to manufacture Fifth Wheel Hitch Sub-assemblies from China Dear Mr. Gonzalez: In your undated resubmission that we received June 14, 2004 you requested a tariff classification ruling. You submitted technical literature detailing the chemical composition of the cast steel of each of the five parts you are requesting classification advice on. The parts in question are cast steel components used to manufacture the three Fifth Wheel Hitch Sub-assemblies that compose a Fifth wheel Hitch Assembly. The Fifth Wheel Hitch Assembly is used on road tractors for semi-trailers as a coupling device to connect the road tractor to the semi-trailer. The five parts are: Part Number 1400-104-1, 7000 machined cast top plate, Part Number 1400-120-1, 7000 left hand cast cover plate, Part Number 1200-149-1, 6000 left hand cast timer with pins, Part Number 400-132A, 7” cast mounting bracket, Part Number 600-179, cast bracket guide. You state that you believe that these five part should be classified under HTS 7325.99.5000 as Other cast articles of iron or steel: Other: Other: Other. We disagree with your proposed classification because these parts are more specifically provided for as other parts of motor vehicles. The applicable subheading for the Cast Steel Components used to manufacture Fifth Wheel Hitch Sub-assemblies will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division