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

Ray Reynolds
Lee Hardeman Customs Broker, Inc.
P.O. Box 45545
Atlanta, GA 30320-0545

RE: The tariff classification of motor vehicle parts from Canada

Dear Mr. Reynolds,

In your letter dated January 21, 2008, you requested a tariff classification ruling on behalf of your client, The Timken Company of Canton, Ohio.

The items concerned are five (5) Planet Pinion Shafts (Parts # QN-64651, QN-77046, QN-42764, QN-59887 and QN-77809). The Planet Pinion Shafts are small, steel shafts that provide the center axis for planet gears in a planetary gear set utilized in a transmission under drive.

Planet Pinion Shaft QN-64651 measures 1 ¼ inches in height and 7 mm in diameter, Planet Pinion Shaft QN-77046 measures 1 ½ inches in height and 7 mm in diameter, Planet Pinion Shaft QN-42764 measures 1 ¾ inches in height and 7 mm in diameter, Planet Pinion Shaft QN-59887 measures 2 ¾ inches in height and 7 mm in diameter and Planet Pinion Shaft QN-77809 measures 3 ½ inches in height and 7 mm in diameter.

The applicable classification subheading for the Planet Pinion Shafts (Parts # QN-64651, QN-77046, QN-42764, QN-59887 and QN-77809) will be 8708.99.6890, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … : Other: Other: Other: Other: Other parts for power trains: 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,
National Commodity
Specialist Division