The tariff classification of a motor vehicle part from Canada

N023181 February 27, 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 a motor vehicle part from Canada Dear Mr. Reynolds, In your letter dated January 22, 2008, you requested a tariff classification ruling on behalf of your client, The Timken Company of Canton, Ohio. The item concerned is a precision ground steel pin, which you have identified as a “Parking Pawl” (Part # QP-68553). The item is a small, round, polished, steel shaft measuring approximately 2 inches in length. The Parking Pawl is a device that is fitted to the outside of a vehicle’s automatic transmission and locks up the transmission when the shift selector is placed in the “Park” position. The Pawl engages a notched wheel on the transmission output shaft, stops it, and prevents the transmission from delivering motive power to the vehicle. The applicable classification subheading for the Parking Pawl (Part # QP-68553) 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