The tariff classification of a steering shim from Japan

N235909 December 26, 2012 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Ms. Jini Koh Crowell & Moring, LLP 1001 Pennsylvania Avenue NW Washington, DC 20004 RE: The tariff classification of a steering shim from Japan Dear Ms. Koh: In your letter dated November 28, 2012, you requested a tariff classification ruling on behalf of Aisin Holdings of America, Inc. A photograph and specification sheets for the subject steering shim were submitted for our review. The article is identified in your letter as a steering shim, Aisin part number 45824-4350. The steering shim under consideration is described as a metal spacer that is placed between parts of the steering column assembly. The steering shim is made of carbon cold rolled steel. You proposed classification for the steering shim in question in Section XVII, Chapter 87, Heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of the motor vehicles of Headings 8701 to 8705. Section XVII, Note 2(a), HTSUS, states that parts and accessories do not apply to joints, washers or the like of any material (classified according to their constituent material). The steering shim under consideration is a spacer that resembles a washer and for that reason the steering shim is excluded from classification in Section XVII by Note 2(a). Heading 8708 is within Section XVII and Chapter 87, HTSUS, and therefore, the subject shim cannot be classified in Heading 8708, HTSUS. The steering shim will be classified according to its constituent material (steel). Accordingly, the subject shim is classifiable under heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the steering shim will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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 Ann Taub at (646) 733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division