CLA-2-87:RR:NC:N1:101 R04326

Ms. Teresita V. Sanchez
Import Manager
Foreign Parts Distributors, Inc.
545 West 18th Street
Hialeah, FL 33010

RE: The tariff classification of double flanged wheel hub units incorporating ball bearings from China.

Dear Ms. Sanchez:

In your letter dated June 29, 2006 you requested a tariff classification ruling.

You describe the item as a double flanged wheel hub unit incorporating ball bearings. It is for use in automobiles. It is for use on driven wheels. It also contains ABS sensors.

The applicable subheading for the double flanged wheel hubs incorporating ball bearings will be 8708.99.5800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Double flanged wheel hub units incorporating ball bearings. The rate of duty will be 2.5 percent.

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 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 Robert DeSoucey at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division