CLA-2-84:OT:RR:NC:N1:106
Mr. Jeremy Page
Page-Fura, P.C.
1 South Dearborn
Suite 2100
Chicago, IL 60603
RE: The tariff classification of steel rocker forgings.
Dear Mr. Page:
In your letter dated May 22, 2009 you requested a tariff classification ruling on behalf of your client, Honda Trading America Corp. Information concerning the items was submitted along with samples which are being returned.
Four samples of forged steel components were submitted. These are parts 14621-RNO-A000FM, 14622-RNO-A000FM, 14625-RNO-A000FM and 14626-RNO-A000FM. The four parts, although unfinished, have distinct shapes which makes them suitable solely as specific parts in the rocker assembly of an internal combustion engine, which you further mention in your request will be used in an automobile. As noted in your submission, the parts are not imported in a finished state. After importation they will undergo some or all of the following steps: drilling, reaming, boring, chamfering, tapping, milling, slotting, grinding, honing, pressing and heat treatment. After these steps, they are finished articles and ready for further assembly and installation. In addition, for reference purposes only, you have submitted a complete rocker assembly of these four parts as they would be after being further machined in the US and assembled. When the unfinished forgings were compared to the finished assembly, it was simple to compare by shape and size which component of the completed assembly was related to which unfinished forged part.
You suggest that the items at issue be classified under heading 7326, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other articles of iron or steel. The items are not classified in heading 7326, HTSUS, because the items are more specifically provided for in heading 8409 HTS. This is borne out by the fact that the forging process prior to importation has given the parts the “essential character” of a specific engine part. This is in accordance with General Rule of Interpretation to the HTSUS, 2(a).
The applicable subheading for the steel rocker forgings will be 8409.91.5081, HTSUS, which provides for parts suitable for use solely or principally with the engines of heading 8407…: other: suitable for use solely or principally with spark-ignition internal combustion piston engines: other: for vehicles of subheading 8401.20, or heading 8702, 8703 or 8704: other, steel forgings. The rate of duty will be 2.5 percent ad valorem.
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 on World Wide Web at http://www.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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division