The tariff classification of rear lower arm from South Korea

N299211 August 13, 2018 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.80.6590 Mike Kim K&G Customs Service Inc. 5935 Buford Highway, Suite 300 Norcross, GA 30071 RE: The tariff classification of rear lower arm from South Korea Dear Mr. Kim: In your letter dated July 11, 2018, you requested a tariff classification ruling on behalf of your client, Dong So Metal Co., Ltd. of South Korea. A sample along with descriptive literature was provided to this office and is being returned to your attention. The item under consideration has been identified as a Rear Lower Arm (Part Number 52371-TZ5-A920-20) used in rear suspension systems of motor vehicles. It controls side forces that are generated from rear tires. The rear lower arm, assembled with rear collar and rear knuckle, helps balance the body roll of a vehicle during drive performance. The rear collar and knuckle are not imported together with the lower arm. Prior to importation the lower arm is cut to length, chamfered and round formed on one side to fit a particular design. The applicable classification subheading for the Rear Lower Arm (Part Number 52371-TZ5-A920-20) will be 8708.80.6590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Suspension systems and parts thereof (including shock absorbers): Parts: Other: Other: Other.” The general rate of duty will be 2.5% 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 https://hts.usitc.gov/current. 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