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NY N012210





June 7, 2007

CLA-2-87:RR:E:NC:N1:101

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.94.7550, 8708.99.8180

Laurie Peach, Manager-Customs
American Honda Motors
1919 Torrance Blvd
Torrance, CA 90501-2722

RE: The tariff classification of vehicle parts from Japan

Dear Ms. Peach,

In your letter dated June 4, 2007, you requested a tariff classification ruling.

The items concerned are parts associated with the steering system of a motor vehicle: the Tie Rod Sub-Assembly, Tie Rod End, Power Steering Oil Tank and Power Steering Pipe.

The Tie Rod Sub-Assembly (Part # 53521-S9A-003) is a part of the steering system that attaches the tie rod end to the knuckle.

The Tie Rod End (Part # 53541-S5A-003) consists of a steel tie rod end and a rubber protective boot, which works with the tie rod sub-assembly to create a link between the sub-assembly and the right front knuckle. Together they transfer the lateral motion of the power steering rack assembly to the right front knuckle in order to turn the vehicle wheels.

The applicable classification subheading for the Tie Rod Sub-Assembly (Part # 53521-S9A-003) and Tie Rod End (Part # 53541-S5A-003) will be 8708.94.7550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts of motor vehicles : Other parts: steering columns parts thereof: Parts: For other vehicles: Other: Other”. The rate of duty will be 2.5%.

The Power Steering Oil Tank (Part # 53701-S9A-003) is a plastic container that serves as a reservoir for the oil required for the operation of the power steering rack.

The Power Steering Pipe (Part # 53730-S9A-000) is a steel pipe that is part of the steering system that returns power steering oil from the power steering rack to the power steering oil tank. You state in your Ruling Request that the pipe is specifically shaped to fit around other vehicle components and incorporate fittings which allow it to be mounted.

The applicable classification subheading for the Power Steering Oil Tank (Part # 53701-S9A-003) and Power Steering Pipe (Part # 53730-S9A-000) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts of motor vehicles : Other Parts: Other: Other: Other: Other: Other: Other”. The rate of duty will be 2.5%.

Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.

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 Richard Laman at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,

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