CLA-2-87:OT:RR:NC:N2:206
Sandy M. Vrabel
ThyssenKrupp Presta North America, LLC
1597 East Industrial Drive
Terre Haute, IN 47802
RE: The tariff classification of a plain guide from various countries of origin
Dear Ms. Vrabel:
In your letter, June 18, 2021, you requested a tariff classification ruling. Pictures and descriptive literature were provided with your request.
The item under consideration is a Plain Guide, which is made of an injection molded POM (plastic) and designed to be used with steering columns of passenger vehicles. The plain guide functions as a guide for the steering column jacket to slide in the box rocker. The box rocker is the main housing of the steering column assemblies, which houses many components. It also provides an axial envelope for movement including pivoting of the column jacket and steering spindle/shaft. The plain guide provides constant contact and pressure against the column jacket allowing the column jacket to slide, with low friction. The plain guide is screwed via a grub screw into the box rocker and pressed onto the column jacket. It does not function to attach the steering column jacket to the box rocker.
The applicable subheading for the Plain Guide will be 8708.94.7550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Steering wheels, steering columns and steering boxes; parts thereof: Parts: For other vehicles: Other: Other.” The general rate of duty will be 2.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8708.94.7550, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8708.94.7550, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division