The tariff classification of a mounting flange from the Czech Republic

N109675 July 7, 2010 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.30.3060 Mr. Spiro Karras Sandler & Travis Trade Advisory Services, Inc. 36555 Corporate Drive, Suite 400 Farmington Hills, MI 48331 RE: The tariff classification of a mounting flange from the Czech Republic Dear Mr. Karras: In your letter dated April 8, 2010, you requested a tariff classification ruling on behalf of GE Transportation. The merchandise under consideration is described as a Mounting Flange, part number 41E903487H7, which is used on a heavy duty off road mining truck. According to your letter it is made of steel and is imported as a rough casting having the essential character of the finished part. The mounting flange is a fixed part that does not rotate. It attaches the wheel frame (wheel rim and tires) to the axle box and provides a means of distributing the weight of the vehicle to the wheels. It does not transmit power to the wheels. You indicate in your letter that you believe the mounting flange is provided for in subheading 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), as other parts and accessories of the motor vehicles of headings 8701 to 8705. This office, however, disagrees. Explanatory Note 83.02 states the following, "This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles)." Accordingly, since the subject mounting flange serves a mounting/attaching function on a motor vehicle, it meets the terms of heading 8302, HTSUS, and is determined to be a "part of general use" as defined in Section XV, Note 2. Parts of general use are excluded from classification within Section XVII, which covers Chapter 87, per Note 2(b) to Section XVII. The applicable subheading for the mounting flange will be 8302.30.3060, HTSUS, which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division