CLA-2-76:RR:NC:1:118 R00077
Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive
Suite 1000
Atlanta, GA 30328
RE: The tariff classification of a wheel center nut from Germany.
Dear Mr. Resetar:
In your letter received January 20, 2004, you requested a tariff classification ruling.
You have described your item as a wheel center nut, part number 980 331 307 00, which is a racing style threaded aluminum fastener used for mounting an automotive wheel to the hub, which is also threaded. The nut has a wave shaped, multi-toothed external profile and can be installed and removed only with a special nut socket driver. The bearing side of the nut is tapered in order to properly center the wheel on the hub. The approximate dimensions are: 100 mm in radius with a 50 mm center opening and 60 mm in depth. You state that the nut is internally threaded.
The applicable subheading for the wheel center nut will be 7616.10.7030, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum: nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles: other: having shanks, threads or holes over 6 mm in diameter: threaded fasteners. The rate of duty will be 5.5% ad valorem.
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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division