The tariff classification of motor vehicle parts from Canada

N022350 February 8, 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 # QNH-76732, QNH-76731, QNH-76728, QNH-67943 and QNH-76725). The items are small, polished, steel shafts with hollow centers, accessible on only one end, with two holes along their length. The Planet Pinion Shafts provide the center axis for planet gears in a planetary gear set utilized in a transmission under drive. The holes provide a path for oil to flow which allows for lubrication. Planet Pinion Shaft QNH-76732 measures 3 ¼ inches in height and 8 mm in diameter, Planet Pinion Shaft QNH-76731 measures 2 ¾ inches in height and 8 mm in diameter, Planet Pinion Shaft QNH-76728 measures 2 ¼ inches in height and 7 mm in diameter, Planet Pinion Shaft QNH-67943 measures 2 ¼ inches in height and 6 mm in diameter and Planet Pinion Shaft QNH-76725 measures 1 ¾ inches in height and 6 mm in diameter. The applicable classification subheading for the Planet Pinion Shafts (Parts # QNH-76732, QNH-76731, QNH-76728, QNH-67943 and QNH-76725) 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