CLA-2-84:OT:RR:NC:N2:206
Denise Tijerina
TQ Customs Brokerage
10410 Medical Loop, Bldg. 3A
Laredo, TX 78045
RE: The tariff classification of forged connecting rods from Mexico
Dear Ms. Tijerina:
In your letter dated January 5, 2021, you requested a tariff classification ruling on behalf of your client, Thyssenkrupp Crankshaft Company. Pictures and other descriptive literature were provided with your request.
The items under consideration are Forged Connecting Rods used in 14.8L diesel engines, suitable for Class 8 heavy trucks. The connecting rods are made of round steel bars from South Korea. In Mexico, they are cut and sent through induction furnaces to reach a temperature higher than 100 degrees centigrade, in order to be forged/pressed to take the shape of a connecting rod. After that, they go through a shot peening process to improve the surface tension of the part. These forged connecting rods will be imported into the United States to be machined (turned, milled, varnished) and then assembled into a motor.
The applicable subheading for the Forged Connecting Rods will be 8409.99.9110, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Parts suitable for use solely or principally with the engines of 8407 or 8408: Other: Other: Other: For vehicles of subheading 8701.20, or heading 8702, 8703 or 8704: Connecting rods". The general rate of duty will be 2.5% 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 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, contact National Import Specialist Liana Alvarez, at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division