The tariff classification front and rear axle assemblies from South Korea

N301063 November 6, 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 front and rear axle assemblies from South Korea Dear Mr. Kim: In your letter dated October 9, 2018, you requested a tariff classification ruling on behalf of your client, Seohan Auto USA Corporation of Auburn, Alabama. The items under consideration have been identified as a Front Axle Assembly (Part Number 51700-S9000) and Rear Axle Assembly (Part Number 52700-S9000), which are components of suspension systems in passenger vehicles. The front axle assembly supports the front bottom of a vehicle and consists mainly of an aluminum knuckle assembly, and steel disc and cover. The rear axle assembly supports the rear bottom of a vehicle and consists of mainly an aluminum carrier, and steel disc and cover. You state in your letter that both assemblies provide mounting points for the shock absorber, row arm, tie rod, continuous velocity joint, wheel speed sensors, caliper and wheel. Once assembled, they transmit power to the wheel, sense the wheel speed, absorb vibrations/shocks, and provide breaking and steering functions. Consideration was given to classifying the assemblies in subheading 8708.99, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts and accessories of vehicles, as you suggested. Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description.In addition, General Note 3(h)(vi) to the HTSUS states, “…a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8708.80, HTSUS, is a more specific provision, as it provides for parts of suspension systems. The applicable classification subheading for the Front Axle Assembly (Part Number 51700-S9000) and Rear Axle Assembly (Part Number 52700-S9000) will be 8708.80.6590, 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