The tariff classification of motor vehicle parts from Canada

N022451 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 (Part #’s QN-60606, QN-56034, QN-76730, QN-64511 and QN-76269). The items are small, polished, steel shafts which provide the center axis for planet gears in a planetary gear set utilized in a transmission under drive. Planet Pinion Shaft QN-60606 measures 1 ½ inches in height and 10 mm in diameter; it is hollow, open on one end and has two (2) holes along its length for the passage of lubricant, Planet Pinion Shaft QN-56034 measures 1 ½ inches in height and 7 mm in diameter, Planet Pinion Shaft QN-76730 measures 1 ½ inches in height and 7 mm in diameter, Planet Pinion Shaft QN-64511 measures 1 ½ inches in height and 7 mm in diameter and Planet Pinion Shaft QN-76269 measures 1 inch in height and 7 mm in diameter. The applicable classification subheading for the Planet Pinion Shafts (Parts # QN-60606, QN-56034, QN-76730, QN-64511 and QN-76269) 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