The tariff classification of steel collars from Japan

N359707 April 7, 2026 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.80.6590 David Hartnett Nissin International Transport USA 900 Thorndale Ave Elk Grove Village, IL 60007 RE: The tariff classification of steel collars from Japan Dear Mr. Hartnett: In your letter dated March 12, 2026, you requested a tariff classification ruling on behalf of US Kondo Corporation. The articles under consideration are four steel collars, Part Number 11-267A-2 - Toyota RAV4, Part Number 11-309B-2 - Toyota Highlander, part Number 12-344B-2 - Toyota Corolla, and Part Number 35-539A-2 - Nissan Pathfinder, which are used in suspension systems of passenger vehicles. All four collars are of a specific shape with narrow necks on both ends, and an expanded middle section. Although sizes vary based on the vehicle, they all possess the same features. You state that after importation, the collars will be encased in rubber and inserted into front and rear control arms of a vehicle. You state that the steel collars may be classified in subheading 7326.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. We disagree. The collars at issue are identifiable as vehicle components and designed for a specific use. Unlike the collar of N266739, issued August 4, 2015, the collars under review are shaped specifically for use with control arms. The applicable subheading for the steel collars, Part Number 11-267A-2 - Toyota RAV4, Part Number 11-309B-2 - Toyota Highlander, part Number 12-344B-2 - Toyota Corolla, and Part Number 35-539A-2 - Nissan Pathfinder, 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 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, (for) James P. Forkan Director National Commodity Specialist Division