The tariff classification of boot assembly from Japan

N072176 September 11, 2009 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.6890 Ralph Garcia, Manager-International Trade Compliance Mitsubishi Motors North America, Inc. 6400 Katella Ave. Cypress, CA 90630-5208 RE: The tariff classification of boot assembly from Japan Dear Mr. Garcia, In your letter dated August 13, 2009, you requested a tariff classification ruling. The item under consideration has been identified as a Propeller Shaft Boot Kit (Part # MB837572). The Propeller Shaft Boot Kit is a service kit for a slide-type constant velocity joint (LJ Assembly) that attaches to a vehicle’s propeller shaft. The Boot Kit, when assembled, attaches (with bolts) to a companion flange and houses the LJ Assembly. The purpose and function of the assembled Boot Kit is to keep dirt and dust out of and keep grease in the LJ Assembly. The LJ Assembly is a constant velocity joint that links the center propeller shaft to the rear propeller shaft on certain All-Wheel Drive Mitsubishi vehicles. The Propeller Shaft Boot Kit is comprised of: one LJ Boot two rubber seals one steel snap ring one steel clamp one small container of grease. The LJ Boot, itself, is a cone-shaped, composite component made of steel with a rubber seal fused onto it. The applicable classification subheading for the Propeller Shaft Boot Kit (Part # MB837572) 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