CLA-2-87:S:N:N1:81171 101

8708.50.8000; 8708.99.6400; 8708.70.6030

Mr. Sung Wah Kwong
30-07 84 St.
Jackson Heights
Queens, NY 11370

RE: The tariff classification of automotive Truck parts from Japan

Dear Mr. Kwong:

In your letter dated June 2, 1995 you requested a tariff classification ruling.

The first item concerned is a truck engine. The applicable subheading for the truck engine will be 8408.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Compression-ignition internal combustion piston engines (diesel or semi-diesel engines): Engines used for the propulsion of Motor cars and other motor vehicles. The rate of duty will be 3.5% ad valorem.

The second and third items are manual and automatic transmissions for a truck.

The applicable subheading for both the manual and automatic transmissions will be 8708.40.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles: Gear boxes. The rate of duty will be 3% ad valorem.

The fourth item is a front axle for a truck

The applicable subheading for the front axle will be 8708.60.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles: Non-driving axles and parts thereof. The rate of duty will be 3% ad valorem.

The fifth item is the "rear end" for a truck.

The applicable subheading for the "rear end" will be 8708.50.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of ... motor vehicles: Drive axles with differential. The rate of duty will be 3% ad valorem.

The sixth item is a drive shaft for a truck.

The applicable subheading for the drive shaft will be 8708.99.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles: Other parts and accessories: Half-shafts and drive shafts. The rate of duty will be 3% ad valorem.

The last item is a wheel rim both with and without a mounted tire.

The applicable subheading for the wheel rim, whether with or without a mounted tire, will be 8708.70.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles: Road wheels and parts and accessories thereof: Wheel rims. The rate of duty will be 3% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport