The tariff classification of steering parts from Japan

N010083 May 23, 2007 CLA-2-87:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.94.7550 Laurie Peach, Manager-Customs American Honda Motors 1919 Torrance Blvd Torrance, CA 90501-2722 RE: The tariff classification of steering parts from Japan Dear Ms. Peach, In your letter dated April 19, 2007, you requested a tariff classification ruling. The item in question is a component of the steering system of a motor vehicle. The subject part is the Power Steering Rack Assembly. The item is a complete rack and pinion unit for a power-assisted rack and pinion-type steering system. The rack-and-pinion steering system is the one most commonly used in modern cars. In rack-and-pinion linkage, the steering shaft, connected at one end to the steering wheel, has a pinion gear at its opposite end. The gear meshes with threads in a steering rack, which is mounted across the car and is connected by tie rods to the front wheels. The steering wheel turns the steering shaft; the pinion gear on the shaft's end moves the steering rack to the right or left and thus moves the wheels. The applicable classification subheading for the Power Steering Rack Assembly. will be 8708.94.7550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of … motor vehicles … : Steering wheels, steering columns and steering boxes; parts thereof: Parts: For other vehicles: Other: Other”. The rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division