The tariff classification of vehicle parts from Japan

N186432 September 30, 2011 CLA-2-87:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.50.8900 Laurie Peach, Manager-Customs American Honda Motors 1919 Torrance Blvd Torrance, CA 90501-2722 RE: The tariff classification of vehicle parts from Japan Dear Ms. Peach, This ruling is being issued to correct Customs Ruling Number N009215, dated April 12, 2007. The ruling letter did not account for the pre-2007 language of the Harmonized Tariff Schedule of the United States (HTSUS) and the Explanatory Notes to the Harmonized Tariff Schedule (EN). A complete corrected ruling follows. In your letter dated April 3, 2007, you requested a tariff classification ruling. The items concerned are various parts of a rear-differential unit for rear-wheel drive vehicles which you have identified in your Ruling Request as the Differential Carrier Assembly, made up of two parts, (Part # 41120-PCZ-003 & Part # 41120-PCZ-023), Differential Case Assembly (Part # 41170-PCZ-003), Differential Assembly (Part # 41100-PCZ-003), Final Gear Set (Part # 41220-PCZ-003) and Output Shaft Assembly (Part # 40443-PCZ-003). The Differential Carrier Assembly and the Differential Case Assembly together form the housing for the Differential Assembly. The Final Gear Set is comprised of an input drive pinion and ring gear. The input drive pinion receives rotary motive power from the propeller shaft and in turn meshes with the ring gear. The ring gear is mounted to the Differential Assembly and serves to transmit rotary motive power from the input drive pinion to the Differential Assembly. The Differential Assembly contains gears that transmit engine power to the Output Shaft Assembly, and are arranged so as to permit the rear wheels to turn at different speeds when necessary, such as when the vehicle corners. These gears are arranged in a set ratio and can not be selected in alternative arrangements, either manually or automatically. The applicable classification subheading for the Differential Carrier Assembly (Part # 41120-PCZ-003 & Part # 41120-PCZ-023), Differential Case Assembly (Part # 41100-PCZ-003), Differential Assembly (Part # 41100-PCZ-003), Final Gear Set (Part # 41220-PCZ-003) and Output Shaft Assembly (Part # 40443-PCZ-003) will be 8708.50.8900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Drive-axles with differential … ; parts thereof: Drive-axles with differential … : Parts: For vehicles [principally designed for the transport of persons]: 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