CLA-2-87:OT:RR:NC:N1:101
Donald S. Simpson, Senior Vice-President
Barthco
5101 South Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of a steel and plastic bushing from Italy
Dear Mr. Simpson,
In your letter dated December 17, 2008, you requested a tariff classification ruling on behalf of SKF USA, Inc. of Norristown, Pennsylvania.
The item under consideration is a round, steel Bushing with a plastic insert (Part # RV-AAV-6140/MT). You state in your ruling request that the steel ring is not ground or heat-treated and will not be further processed after importation. After importation, the bushing will be assembled with a complete ball bearing insert and then pressed into a housing that will make up part of an electrical steering system for a motor vehicle. The complete bushing is a static part of the steering system and reduces noise and vibrations by applying a preload and then adjusting the axial and radial lash of the worm gear and gear ring. The purpose of the plastic insert is to prevent wear and absorb noise and vibrations.
The applicable classification subheading for the Bushing (Part # RV-AAV-6140/MT) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts… : Other: Other: Other: Other: Other: Other.” The rate of duty will be 2.5%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division