The tariff classification of a motor vehicle part from South Korea

N025500 April 23, 2008 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.6890 Betty Gordon, Customs Administrator Hyundai Motor America 10550 Talbert Ave. Fountain Valley, CA 92728-6031 RE: The tariff classification of a motor vehicle part from South Korea Dear Ms. Gordon, In your letter dated March 31, 2008, you requested a tariff classification ruling. The item under consideration is a Bearing Bracket & Shaft Assembly, Hyundai Part number 49560-3J220. The Bearing Bracket & Shaft Assembly is the inner assembly of the drive shaft located between the left CV joint assembly and the right CV joint assembly. The Bracket & Shaft connect the two CV joint assemblies and complete the front-wheel drive system. You state in your Ruling Request that one end of the assembly is a combination ball and spherical roller bearing with an outside diameter of 62 mm. The applicable classification subheading for the Bearing Bracket & Shaft Assembly, Hyundai Part number 49560-3J220 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