CLA-2-87:RR:NC:MM:101 C88716
Mr. Bob Matsko
Asst. Mfgr. Customs Administration
Toyota Motor Manufacturing North America, Inc.
25 Atlantic Avenue
Erlanger, Ky 41018
RE: The tariff classification of a valve spring lock and a steering rack
bushing.
Dear Mr. Matsko:
In your letter dated June 12, 1998, you requested a tariff classification
ruling.
The first item is a Valve Spring Lock (Part Number 90913-
03028-00). You describe the item as used in the assembly of automotive internal
combustion engines. The valve spring lock holds the valve spring in place.
The applicable subheading for the valve spring lock if it used in spark
ignition internal combustion engines will be 8409.91.5080, Harmonized Tariff
Schedule of the United States (HTS), which provides for parts suitable for use
solely or principally with the engines of heading 8407 or 8408: suitable for use
solely or principally with spark ignition internal combustion piston engines
other, for vehicles of subheading 8701.20, or heading 8702, 8703, or 8704..
other.. The rate of duty will be 2.6 percent ad valorem.
The applicable subheading for the valve spring lock if it is used in non
spark ignition internal combustion engines will be 8409.99.9190 Harmonized
Tariff Schedule of the United States (HTS), which provides for parts suitable
for use solely or principally with the engines of heading 8407 or
8408...other...other: for vehicles of subheading 8701.20, or heading 8702, 8703,
or 8704...other. The rate of duty will be 2.7 percent ad valorem.
The second item is a steering rack bushing (Part Number 45522-34020-00)
This component is used in the steering system of a pick-up truck.
The applicable subheading for the steering rack bushing will be
8708.99.7360, Harmonized Tariff Schedule of the United States (HTS), which
provides for Parts and accessories of the motor vehicles of headings 8701 to
8705...other...parts for steering systems...other.. The rate of duty will be
2.6 percent 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 Robert DeSoucey at 212-466-5667.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division