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NY F83951





March 31, 2000

CLA-2-87:RR:NC:MM:101 F83951

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.39.5050, 8708.50.8000, 8708.60.8050, 8708.92.5000, 8708.99.6400

Mr. Brian F. Walsh
Barnes, Richardson & Colburn
303 East Wacker Drive
Suite 1100
Chicago, Illinois 60601

RE: The tariff classification of a motor vehicle Front Axle Assembly, Rear Axle Assembly, Drive Shaft Assembly, Muffler Assembly, Brake Assembly from Various Countries

Dear Mr. Walsh:

In your letter dated February 23, 2000 you requested a tariff classification ruling on behalf of your client, Freightliner Corporation.

You submitted photographs of a motor vehicle Front Axle Assembly, Rear Axle Assembly, Drive Shaft Assembly, Muffler Assembly, Brake Assembly. These assemblies will be disassembled from completed motor vehicles and imported into the United States. The motor vehicle bodies (classifiable under HTSUS 8701 to 8705) will be imported into the United States separately from the assemblies which are removed from them. The bodies and assemblies will then be assembled in the United States into complete motor vehicles and sold in the United States.

You submitted photographs depicting how the assemblies will be shipped to the United States. Each assembly will be packed in a wooden crate with all related mountings, fittings, and fasteners discretely packaged with the assembly.

The Front Axle Assembly consists of the front axle and unassembled steering parts.

The Rear Axle Assembly consists of the rear axle, with shock absorbers attached, and hardware for connecting the assembly to the finished vehicle. The rear axle also includes the differential.

The Drive Shaft Assembly consists of the drive shaft as well as the necessary hardware to connect it to the undercarriage of the motor vehicle.

The Muffler Assembly consists of the muffler, exhaust pipes, and the necessary hardware to connect the muffler assembly to the vehicle. The muffler assembly will enter the United States in disassembled form.

The Brake Assembly consists of a parking brake handle, brake lines, brake cable, brake power regulator, parking brake console, holding spring, a lever for brake application, and mounting hardware. The brake assembly will enter the United States in its disassembled form. All of these components operate as an assembly to move fluid through a complete brake system.

The applicable subheading for the Brake Assembly will be 8708.39.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Brakes and servo-brakes and parts thereof: Other: For other vehiclesOther. The General rate of duty will be 2.5% ad valorem.

The applicable subheading for the Rear Axle Assembly with Differential will be 8708.50.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Drive axles with differential, whether or not provided with other transmission components: for other vehicles. The General rate of duty will be 2.5% ad valorem.

The applicable subheading for the Front Axle Assembly (Non Drive Axles) will be 8708.60.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Non-driving axles and parts thereof: For other vehicles: Other. The General rate of duty will be 2.5% ad valorem.

The applicable subheading for the Muffler Assembly will be 8708.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Mufflers and exhaust pipes: For other vehicles. The General rate of duty will be 2.5% ad valorem.

The applicable subheading for the Drive Shaft Assembly will be 8708.99.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Half-shafts and drive shafts. The General rate of duty will be 2.5% ad valorem.

Invoicing of the Merchandise

The third part of your ruling request concerns Customs confirmation that for invoicing purposes the name of the individual assemblies will be acceptable. The invoicing of "Front Axle Assembly", "Rear Axle Assembly", "Drive Shaft Assembly", "Muffler Assembly", and "Brake Assembly" is acceptable

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 Robert DeSoucey at 212-637-7035.

Sincerely,

Robert B. Swierupski
Director,

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