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

Sandra Vrabel
ThyssenKrupp Presta USA, Inc.
1597 East Industrial Drive
Terre Haute, IN 47802-9265

RE: The tariff classification of a spindle flange from an unspecified country.

Dear Ms. Vrabel,

In your letter dated November 15, 20013, you requested a tariff classification ruling. The sample which you provided to this office is being returned to your attention.

The item under consideration has been identified as a Spindle Flange (Part # 510929). You state that the Spindle Flange is an integral part of the steering column of a passenger vehicle, allowing it to be adjusted. It holds the spindle bearing (axial bearing) in place on the spindle allowing the spindle to rotate, yet eliminating the possibility of the bearing to fall out. It is constructed of a sinter metal (sulphur/manganese/lead). It is circular in shape, with a threaded open center and measures approximately one half (1/2) inch in diameter.

The applicable classification subheading for the Spindle Flange (Part # 510929) will be 8708.94.7550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts and accessories: … Steering columns and … parts thereof: Parts: For other vehicles: Other”. The general 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://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 Matthew Sullivan at 646-733-3013.


Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division