CLA-2-87:OT:RR:NC:N1:101
George R. Tuttle, III - Attorney
Tuttle Law Offices
1 Embarcadero Center, Suite 730
San Francisco, CA 94111-3672
RE: The tariff classification of a steel shaft from China
Dear Mr. Tuttle,
In your letter dated August 17, 2012, you requested a tariff classification ruling on behalf of Williams Controls Incorporated of Portland, Oregon. Per your request, the sample which you provided will be returned to your attention.
The item being considered is a “Sensor Shaft” (Part # 131387). You state that the “Sensor Shaft” is made of stainless steel and is used in an electronic throttle pedal assembly designed for use in commercial trucks and buses. The “Sensor Shaft” which is tubular in shape, has one flat, horizontal, rectangular end and measures 2.14 inches in length X .3736 inches in width. The “Sensor Shaft” functions as a manual actuator for transmitting the motion from a lever (such as a pedal) to a rotary position sensor.
You proposed classification of the Shaft in subheading 8483.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Transmission shafts … : Transmission shafts … : Other transmission shafts … .” Note 1(l) to Section XVI, HTSUS, of which Chapter 84 is a part, states “This section does not cover … Articles of section XVII.” Chapter 87, in Section XVII, HTSUS, encompasses articles of motor vehicles; since the Shaft in question, per your request, “has been designed for use in commercial trucks and buses”, it is excluded from classification in Chapter 84, HTSUS.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” Heading 8708 provides for “Parts … of … motor vehicles … .”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8708.99 provides for “Parts … of … motor vehicles … : Other parts … : Other.”
The applicable classification subheading for the “Sensor Shaft” (Part # 131387) 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://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 Richard Laman at 646-733-3017.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division