The tariff classification of a motor vehicle part from Poland

N030311 June 18, 2008 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.80.6590 Robert Resetar, Customs Manager Porsche Cars North America, Inc. 980 Hammond Drive, Suite 1000 Atlanta, GA 30328-6163 RE: The tariff classification of a motor vehicle part from Poland Dear Mr. Resetar, In your letter dated June 3, 2008, you requested a tariff classification ruling. Along with your Ruling Request, you provided a sample that will be returned to you per your request. The item under consideration is a Suspension Link Bearing (Part No. 955 341 588 10). The Suspension Link Bearing is constructed of a steel tube approximately 2.25 inches long and 1 inch in diameter with a flanged, aluminum sleeve covering the steel tube. Each end of the Bearing is capped with a black natural rubber disc. The purpose of the Suspension Link Bearing is to act as a pivot point between the suspension wishbone and the suspension subframe; it allows both up and down movement of the wishbone, independent of the subframe. The applicable classification subheading for the Suspension Link Bearing (Part No. 955 341 588 10) will be 8708.80.6590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts…of…motor vehicles…: Suspension…parts…: Parts: Other: Other: 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