CLA-2-87:OT:RR:NC:N1:106
Maureen Hannah
Atlantic Customs Brokers, Inc.
2016 Linden Boulevard
Elmont, NY 11003
RE: The tariff classification of various steel wheel rims from China
Dear Ms. Hannah,
In your letter dated March 4, 2015, you requested a tariff classification on behalf of Bill Smith Auto Parts of Danville, Illinois.
The items under consideration have been identified as Steel Wheel Rims for various types of motor vehicles classified in heading 8703, Harmonized Tariff Schedule of the United States (HTSUS). As you stated in your request, these Steel Wheel Rims are constructed of 100% ferrous steel and will measure 15 inches, 16 inches or 17 inches in diameter.
The applicable classification subheading for the Steel Wheel Rims will be 8708.70.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Road wheels and parts and accessories thereof: For other vehicles: Parts and accessories: Wheel rims for vehicles of subheading 8701.20 or heading 8702, 8703, 8704, or 8705.” 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 this ruling, please contact National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division