The tariff classification of a head unit from Germany

N182917 September 26, 2011 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Michael R. Smith, CCS Manager MSR Customs and Commodity Tax Group 2 Tippett Road Toronto, Ontario M3H 2V2 CANADA RE: The tariff classification of a head unit from Germany Dear Mr. Smith, In your letter dated August 31, 2011, you requested a tariff classification ruling on behalf of SAF-Holland Canada Ltd of Woodstock, Ontario. The item under consideration is a Head Unit-Long Wheel Stubs (Part # 03606304901Z). Information in your request indicates that the Head Unit-Long Wheel Stubs consists of a wheel hub unit and disc brake assembled together. The applicable classification subheading for the Head Unit-Long Wheel Stubs (Part # 03606304901Z) 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 general 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