The tariff classification of a vehicle part from Japan

N014974 August 1, 2007 CLA-2-87:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Laurie Peach, National Customs Manager American Honda Motor Co., Inc. 1919 Torrance Blvd. Torrance, CA 90501-2746 RE: The tariff classification of a vehicle part from Japan Dear Ms. Peach, In your letter dated July 26, 2007, you requested a tariff classification ruling. The item concerned is a Power Steering Pump Pulley Assembly (Part # 56480-PC1-020) that is used in conjunction with the power steering pump to transmit power from a belt running from the crankshaft of the automobile. The power is used to operate the power steering pump, which supplies the power needed to operate the steering rack. The pulley is made of steel, with a diameter of 110 mm and a thickness of 13.7 mm. The applicable classification subheading for the Power Steering Pump Pulley Assembly (Part # 56480-PC1-020) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts…of … motor vehicles … : Other parts … : Other: Other: Other: Other: 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