The tariff classification of a hydraulic power steering gear and linkage assembly from Japan.

N294247 February 16, 2018 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.94.5000 Matthew Moore Nissan North America One Nissan Way Franklin, TN 37067 RE: The tariff classification of a hydraulic power steering gear and linkage assembly from Japan. Dear Mr. Moore, In your letter dated February 8, 2018, you requested a tariff classification ruling. The item under consideration has been identified as a Hydraulic Power Steering Gear and Linkage Assembly, used in passenger vehicles. You state that the assembly converts the rotational motion of the steering wheel into the linear motion needed to turn the wheels. The power-steering system is different from a conventional Rack and Pinion unit. It contains hydraulic fluid ports to assist the movement of rack in either side by supplying higher pressure fluid, which, in turn, moves the wheels in the required direction with less effort. The applicable classification subheading for Hydraulic Power Steering Gear and Linkage Assembly will be 8708.94.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicle of headings 8701 to 8705: Other parts and accessories: Steering wheels, steering columns and steering boxes; parts thereof: Steering wheels, steering columns and steering boxes: For other vehicles.” The general rate of duty will be 2.5% ad valorem. 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, please contact National Import Specialist Liana Alvarez at liana.alvarez@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division