CLA-2-40:RR:NC:N2:221 L82601
Ms. Shelley Vybiral
Lord Corporation
2000 West Grandview Blvd.
Erie, PA 16509
RE: The tariff classification of engine mounts, sandwich mounts and Fluidlastic® mounts from China.
Dear Ms. Vybiral:
In your undated letter, which was received in this office on February 14, 2005, you requested a tariff classification ruling.
Samples of two mounts and descriptions of other mounts were included with your request. Small industrial engine mounts and flex-bolt sandwich mounts are made of natural or synthetic neoprene rubber combined with steel. The mounts are used to provide vibration and noise control. The mounts are used in applications such as engines, motorcycles, industrial compressors, copy machines, appliances and air conditioners. The rubber components impart the essential character to the engine mounts and flex-bolt sandwich mounts since the rubber components absorb the vibration and provide the shock protection and noise attenuation.
“Fuidlastic®” mounts are constructed of rubber and metal and encapsulate a glycol dampening fluid that flows through a variety of ports and orifices depending upon the dynamic characteristics needed. The mounts are designed to isolate vibration and may be used in a variety of machines, including excavating equipment and generator sets. You state that the Fluidlastic® mount functions in three ways depending on the frequency and amplitude of the excitation. It acts as a spring to provide basic load and motion capability to the system. It acts as a damper to provide restricted motion at or near resonant conditions. It acts as a tuned absorber to provide superior isolation at a specific frequency. In the Fluidlastic® mounts both the metal and rubber components impart essential characteristics to the finished product.
The samples are being returned as you requested.
The applicable subheading for the Fluidlastic® mounts will be 8485.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery parts, not containing electrical connectors, coils, contacts or other electrical features, and not specified or included elsewhere in this chapter. The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the small industrial engine mounts and the flex-bolt sandwich mounts, when made of natural rubber, will be 4016.99.3500, HTS, which provides for other articles of vulcanized rubber other than hard rubber: other: of natural rubber: other. The rate of duty will be free.
The applicable subheading for the small industrial engine mounts and the flex-bolt sandwich mounts, when made of synthetic neoprene rubber, will be 4016.99.6050 HTS, which provides for other articles of vulcanized rubber other than hard rubber: other: other. The rate of duty will be 2.5 percent 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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division