CLA-2-87:RR:NC:MM:101 G86174
Mr. Bernard D. Liberti - President
Morris Friedman & Co.
325 Chestnut St. Suite 415
Philadelphia, Pennsylvania 19106-3883
RE: The tariff classification of a Tiller Wheel Shaft from Taiwan
Dear Mr. Liberti:
In your letter dated December 18, 2000 you requested a tariff classification ruling.
You submitted three samples and a drawing for Part No. 431 - Tiller Wheel Shaft AISI 4140 Steel. You state that this item is used on wheel barrows to hold the wheels onto the wheel barrow.
The applicable subheading for the Tiller Wheel Shaft will be 8716.90.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for Trailers and semi-trailers, other vehicles not mechanically propelled; and parts thereof: Parts: Other…Axles and parts thereof. The rate of duty will be 3.1% 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 212-637-7035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division