The tariff classification of steel collars from Canada

N266739 August 4, 2015 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. Shawn Glover UPS Trade Management Services, Inc. 2031 S. Centennial Avenue Aiken, SC 29803 RE: The tariff classification of steel collars from Canada Dear Mr. Glover: In your letter dated July 10, 2015, on behalf of your client ArcelorMittal Woodstock, you requested a tariff classification ruling on steel collars. A sample, specification sheets, drawings and pictures of the collars were submitted with your ruling request. Your sample will be returned as you requested. The item under consideration is identified as Part Number 51393-TBA-A010-23. The merchandise is described in your letter as “a cut-to-length collar used in the assembly of the Honda Civic compliance bracket (front lower control arm). The collar is manufactured and furnished to the dimensions and tolerances specific to the final automotive part application. The part is fabricated through a series of processing operations.” You also indicated that the fabricated non-galvanized steel collar will then be shipped to the customer in the United States. The collar will be used in its furnished state as a component in the Honda Civic compliance bracket assembly. The bracket assembly will be used for support in the suspension of the Honda Civic vehicle. You proposed classification for the steel collars in question in 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. Upon review of the collar, our office determined that the subject item is not identifiable as being suitable for use solely or principally with the vehicles of headings 8701 to 8705, HTSUS, as mentioned in the Explanatory Notes to heading 8708. Therefore, the steel collars under consideration cannot be classified in heading 8708, HTSUS, and would be classified according to their constituent material (steel). Accordingly, the subject collars are classified in heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the steel collars identified as Part Number 51393-TBA-A010-23 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 Ann.Taub@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division