The tariff classification of a wheel hub unit from Japan

N137737 January 6, 2011 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Ralph Garcia, Manager-International Trade Compliance Mitsubishi Motors North America Inc. 6400 Katella Ave. Cypress, CA 90630-5208 RE: The tariff classification of a wheel hub unit from Japan Dear Mr. Garcia, In your letter dated December 10, 2010, you requested a tariff classification ruling. The part under consideration has been described as a “Rear Wheel Hub Assembly” (Part # MR493619) and you state it has been specifically designed as a service part for Mitsubishi automobiles. The Rear Wheel Hub Assembly is a wheel hub unit incorporating ball bearings that has been designed for use with vehicles equipped with an anti-lock braking system (ABS). The rolling element within the Assembly is a double row, angular, contact ball bearing which is not ground. The Assembly is flanged and it looks very similar to what is commonly known as a second generation wheel hub unit. One differentiating element of this specific wheel hub unit is that it also incorporates a serrated surface which is designed to work with the ABS. The primary purpose of the Assembly is to provide a mounting surface for the brake rotor and wheel assembly, thus allowing the vehicle to move and stop as desired by the driver. Its secondary purpose is to provide a wheel speed measuring mechanism so that the ABS system can work as designed. When in motion, the serrated surface within the wheel hub unit interrupts a magnetic field surrounding the anti-lock brake sensor. The interruption of this magnetic field generates a pulse which is transmitted to the ABS electronic control unit (ECU). The ABS ECU interprets the magnetic pulse as the speed at which the wheel is rotating. Differences in wheel speed activate the ABS system and braking action is applied to optimize stopping action and vehicle control. You state in your request that the anti-lock brake sensor is not part of the Assembly as imported. The applicable classification subheading for the Rear Wheel Hub Assembly (Part # MR493619) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … : Other: Other: Other: 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