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NY N022275




February 6, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.8180

Carolyn Leski, After Entry Department
BCB International, Inc.
1010 Niagara Street
Buffalo, NY 14213-1501

RE: The tariff classification of a motor vehicle part from China

Dear Ms. Leski,

In your letter dated January 3, 2008, you requested a tariff classification ruling on behalf of your client, Multi Parts Supply USA, Inc. of Jupiter, Florida.

The item under consideration is a Wheel Hub Assembly; it is a unitized assembly combining an integral bearing with a wheel mounting hub and axle mounting flange intended for installation onto a vehicle. The wheel hub transmits power from the axle to the wheel through a splined shaft inserted through the center of the hub.

In your Request, you proposed classification of the Wheel Hub Assembly in HTSUS subheading 8708.99.5800 which provides for “Parts of motor vehicles : Other parts : Other: Other: Other: Double flanged wheel hub units incorporating ball bearings”.

Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... ".

General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.”. HTSUS subheading 8708.99.5800 provides for “ Double flanged wheel hub units ”; the Wheel Hub Assembly has only one flange incorporated into it.

The applicable classification subheading for the Wheel Hub Assembly 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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