The tariff classification of a power steering bearing from South Korea

N328343 October 12, 2022 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Grace Wojdat Customs Broker KW International, Inc. 18655 So. Bishop Avenue Carson, CA 90746 RE: The tariff classification of a power steering bearing from South Korea Dear Ms. Wojdat: In your letter dated September 23, 2022, you requested a tariff classification ruling on behalf of your client, Buy2Korea of Carson, California. The item under consideration has been identified as a Power Steering Bearing, also known as a Car Steering Wheel Knob, which is a knob that is attached to the vehicle’s steering wheel. You state in your request, that the product allows for smoother turns, especially U-turns and faster parking. It allows for safer lane merging, handling tight spots and helps with difficult vehicle maneuvers. The applicable subheading for the Power Steering Bearing (Car Steering Wheel Knob) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” The general duty rate will be 2.5%. 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, contact National Import Specialist Liana Alvarez at liana.alvarez@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division