CLA-2-87:RR:NC:MM:101 H85742

Mr. Mike M. Krassick
Webb Wheel Products, Inc.
2310 Industrial Drive, S.W.
Cullman, Alabama 35055

RE: The tariff classification of truck and trailer Wheels and Hubs from China or South Korea

Dear Mr. Krassick:

In your letter dated November 5, 2001 you requested a tariff classification ruling.

You submitted specification sheets and literature of various wheels and hubs that you state will be sold to the truck and trailer OEM markets, as well as the aftermarket.

The wheels and hubs will be made of iron. The wheels are identified on your drawings as spoke wheels that are bolted into the brake drums. Your drawings indicate that the hubs will be imported without the inner bearing cup and the outer bearing cup.

The applicable subheading for the Wheels will be 8708.70.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Road wheels and parts and accessories thereof: For other vehicles: Parts and accessories…Wheel rims for vehicles of subheading 8701.20 or heading 8702, 8703, 8704, or 8705. The rate of duty will be 2.5% ad valorem. The 2002 rate of duty will be 2.5% ad valorem.

The applicable subheading for the Hubs will be 8708.70.6060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Road wheels and parts and accessories thereof: For other vehicles: Parts and accessories…Other. The rate of duty will be 2.5% ad valorem. The 2002 rate of duty will be 2.5% 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 Robert DeSoucey at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division