CLA-2-87:OT:RR:NC:N2:206
Sandra M. Vrabel
Customs Manager
ThyssenKrupp Presta North America, LLC
1597 East Industrial Drive
Terre Haute, IN 47802
RE: The tariff classification of a universal joint from Mexico
Dear Ms. Vrabel:
In your letter dated November 14, 2019, you requested a tariff classification ruling.
The items under consideration have been identified as a Universal Joint and a Universal Joint with Rubber Boot (boot casing) used in passenger vehicle steering. You state in your request that the function of the universal joint is to allow rotational movement once it is connected to the steering gear and intermediate shaft. In some cases, the universal joint is known as a cardan joint. It is applied to the steering application between the steering gear and the steering shaft linkage to the steering column of a passenger vehicle. Universal joints with rubber boots are designed to keep out dust and contaminants. The rubber boot is constructed of Ethylene Propylene Diene Terpolymer (EPDM).
The applicable subheading for the Universal Joint and the Universal Joint with Rubber Boot (boot casing) will be 8708.94.7550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Steering wheels, steering columns and steering boxes; parts thereof: Parts: For other vehicles: Other: Other.” The general 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 https://hts.usitc.gov/current.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division