CLA-2-87:OT:RR:NC:N1:101
Tracey Topper Gonzalez
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877
RE: The tariff classification of a tilt axle from Germany
Dear Ms. Gonzalez,
In your letter dated November 12, 2012, you requested a tariff classification ruling on behalf of ThyssenKrupp Presta Terre Haute of Terre Haute, Indiana. Per your request, the samples you provided will be returned to your attention.
The item being considered is a “Cold-Forged Steel Tilt Axle” (Part # 519980). You state that the “Cold-Forged Steel Tilt Axle” is specifically designed for use in the steering power column of an automobile. It is a tubular piece of metal with one threaded end (for nut attachment) and a star- shaped indent in the center of the raised head of its opposite end, for tightening and adjustment. It measures approximately 4 ½ inches in length by approximately ¼ inch in diameter.
The “Cold-Forged Steel Tilt Axle” is part of the steering columns “clamp system” which allows the driver to adjust the steering wheel in the vehicle and fixes the steering wheel in the driver’s desired operating position. This item holds the entire clamping mechanism together and rotates in the housing. The Axle moves when a lever on the steering column is tilted by hand, which causes a mechanical rotation of the axle.
The applicable classification subheading for the “Cold-Forged Steel Tilt Axle” (Part # 519980) is 8708.94.7550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Parts … of … motor vehicles … : Other parts … : … steering columns … ; parts thereof: Parts: For other vehicles: 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