CLA-2-87:OT:RR:NC:N2 206
Dongbin Lee
Hansae Mobility Co., Ltd.
664 Nongong-ro, Nongong-eup, Dalseong-gun
Daegu 42981
South Korea
RE: The tariff classification of a CV Joint assembly and outboard boot from South Korea
Dear Mr. Lee:
In your letter dated May 6, 2025, you requested a tariff classification ruling.
The first item under consideration is identified as a Constant Velocity (CV) Joint Assembly, Part number
8100005JS, which is a component that connects from the drive shaft or axle to the wheel hub. The purpose of
this component is to transmit torque to the wheel allowing the wheel to rotate at a constant speed even when
the vehicle is turning or sharp turns caused by steering and during suspension movements. The CV Joint
assembly ensures power is transferred smoothly and efficiently from the transmission to the wheels.
The second item under consideration is identified as an Outboard Boot, Part number 8100028, which is a
flexible thermoplastic cover that encases the CV joint assembly protecting it from dirt, moisture, and debris
while retaining the lubricating grease inside. It serves as a protective barrier for the CV Joint assembly,
preventing contaminants that could cause premature wear or mechanical failure.
In your submission, you suggest that the CV joint assembly may be classified under 8708.50., Harmonized
Tariff Schedule of the United States (HTSUS), which is provided, in pertinent part, for “…Drive-axles with
differential, whether or not provided with other transmission components, and non-driving axles…” We
disagree.
The subject item is a CV joint assembly that connects to the drive shaft and the wheel hub. It is not a drive
axle assembled with differential and it is not a part for non-driving axles. Therefore, the subject item is
precluded from classifying under the subheading 8708.50, HTSUS.
You also suggest that the outboard boot may be correctly classified under subheading 3926.90, HTSUS, or
subheading 8708.50, HTSUS. We disagree.
Heading 3926 is a residual provision and is precluded from consideration if a good is specified or included
elsewhere. Further, chapter 39 note 2(t) indicates this chapter does not include parts of vehicles of section
XVII. As this part is appropriately classified under heading 8708, classification within Chapter 39, and more
specifically heading 3926, would not be appropriate.
Subheading 8708.50, HTSUS, is also not applicable because the outboard boot is a protective cover or
flexible case for the CV Joint assembly and it is not considered a drive axle with differential, and it is not a
part for non-driving axles. As such, classification under subheading 8708.50, HTSUS, is not applicable.
The applicable subheading for the CV joint assembly, Part number 8100005JS, and outboard boot, Part
number 8100028, will be 8708.99.6890, HTSUS, which provides for “Parts and accessories of the motor
vehicle of headings 8701 to 8705: Other: Other parts for power trains: Other”. The general rate of duty will
be 2.5% ad valorem.
Effective May 3, 2025, Presidential proclamation 10908 imposed additional tariffs on certain automobile
parts. Additional duties on automobile parts of 25 percent are reflected in Chapter 99, heading 9903.94.05,
as provided in subdivision (g) of U.S. note 33 to this subchapter. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.94.05, in addition to subheading
8708.99.6890, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an excepted
subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.01.33, in addition to subheading 8708.99.6890, HTSUS, listed above.
The tariffs and additional 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/.
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 [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division