CLA-2-84:OT:RR:NC:N1:102
Mr. James MacNeill
MacNeill Classification Compliance
P.O. Box 1214
Bristol, CT 06011
RE: The tariff classification of a torsional vibration damper from China
Dear Mr. MacNeill:
In your letter dated June 17, 2018, you requested a tariff classification ruling, on behalf of your client Vibracoustic North America, L.P. from Farmington Hills, Michigan. Technical and descriptive information were included with your submission.
The torsional vibration damper is a concentrically shaped item that is installed onto the crankshaft of a spark-ignition internal combustion engine. The item consists of three specifically designed components: an iron inner hub, a center rubber ring and an iron inertia ring that is described as grooved on its outer circumference. It is said that the vibration damper is a pulley that provides rotational power to the drive belt and absorbs torsional vibrations from the engine’s rotating crankshaft.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes.
In your letter, you propose that the torsional vibration damper be classified under subheading 8409.91.5085, HTSUS, which provides other parts suitable for use solely or principally with spark-ignition internal combustion piston engines(including rotary engines parts of an engine). However, this office disagrees as the torsional vibration damper is specifically provided for elsewhere in chapter 84.
The torsional vibration damper is a pulley that transmits power using a belt system. Pulleys are provided for “eo nomine” in HTSUS heading 8483. Eo nomine provisions take precedence over a “parts of” provision.
In regards to whether its ability to dampen vibration precludes this item from being classified as a pulley in heading 8483, it is noted that in previous instances, pulleys that transmit power and also, dampen vibration were classified as pulleys provided for in heading 8483. See NY ruling N046668, dated January 6, 2009 and HQ ruling 962924, dated December 16, 1999.
Therefore, in accordance with GRI 1, the applicable subheading for the torsional vibration damper will be 8483.50.9040, HTSUS, which provides for Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gearboxes and other speed changers including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof: Flywheels and pulleys, including pulley blocks: Other: Other: Grooved pulleys. The general rate of duty will be 2.8 percent.
In your letter, you also request a classification for the inner hub and inertia ring. Given that these items are integral components of the torsion vibration damper, which is a pulley, the applicable subheading for the inner hub and inertia ring will be 8483.90.8080, HTSUS, which provdes for Transmission shafts (including camshafts and crankshafts)… flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof; Other; Other; Other. The general rate of duty will be 2.8 percent.
Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01 and classified in one of the subheadings enumerated in U.S. note 20(b) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.01. Products of China classified under HTSUS subheadings 8483.50.9040 and 8483.90.8080, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8483.50.9040 and subheading 8483.90.8080, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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, contact National Import Specialist Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division