The tariff classification of motor vehicle parts from Canada

N022342 February 7, 2008 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.6890 Ray Reynolds Lee Hardeman Customs Broker, Inc. P.O. Box 45545 Atlanta, GA 30320-0545 RE: The tariff classification of motor vehicle parts from Canada Dear Mr. Reynolds, In your letter dated January 21, 2008, you requested a tariff classification ruling on behalf of your client The Timken Company of Canton, Ohio. The items concerned are five (5) Planet Pinion Shafts (Parts # QN-78881, QN-68552, QN-68551, QN-69139 and QN-68550). The Planet Pinion Shafts provide the center axis for planet gears in a planetary gear set utilized in a transmission under drive. Planet Pinion Shaft QN-78881 measures 1 3/4 inches in height and 5 mm in diameter, Planet Pinion Shaft QN-68552 measures 2 ¾ inches in height and 14 mm in diameter, Planet Pinion Shaft QN-68551 measures 2 ½ inches in height and 10 mm in diameter, Planet Pinion Shaft QN-69139 measures 2 ¼ inches in height and 9 mm in diameter and Planet Pinion Shaft QN-68550 measures 2 ¼ inches in height and 10 mm in diameter. The applicable classification subheading for the Planet Pinion Shafts (Parts # QN-78881, QN-68552, QN-68551, QN-69139 and QN-68550) will be 8708.99.6890, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … : Other: Other: Other: Other: Other parts for power trains: 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