CLA-2-83:OT:RR:NC:N1:121
Jihwan Kim
SAMC Customs Co., Ltd
1001, 10F, 53, Seonggogae-ro, Uiwang-si, Gyenggi-do, Republic of Korea Acecheonggye Tower
Uiwang-si 16006
South Korea
RE: The tariff classification of an automotive bracket and mounts from South Korea
Dear Mr. Kim:
In your letter dated January 28, 2019, you requested a tariff classification ruling on behalf of DTR Co., Ltd.
The first article under consideration is identified as an engine mount, part name DP Powertrain Mount (Part No: 52122612AD). The mount is comprised of a natural rubber insulator, a cast iron inner sleeve and bracket, a steel heat shield and an aluminum rivet. You state this mount is connected between the right side of the engine and the vehicle body, and serves to fix and support the engine. The mount also functions to prevent vibration and noise from the engine.
The second article is identified as a transmission mount, part name LH TRANS MTG (Part No: 68253033AB). The mount is comprised of a main rubber element, steel upper housing and an aluminum interim bracket. You state this mount is connected between the left side of the transmission and the body of the vehicle, and fixes the engine and transmission to the car body together with the engine mount. The mount also functions to prevent vibration and noise from the powertrain.
The third article is identified as a pivot bracket assembly, part name Pivot Bracket Assy (Part No: 68259148AB). The mount is comprised of a cast iron pivot bracket and a rubber and aluminum small bush. You state this pivot bracket fixes the engine and transmission to the car body and also functions to prevent vibration and noise generated by the powertrain.
The fourth article is identified as a top mount, part name FRT Top Mount (Part No: 68299201AC). The mount is comprised of a natural rubber body, a steel upper and lower washer, a steel nut and a plastic top mount bearing. You state the mount connects the car body to the suspension system. This mount also functions to prevent vibration and noise caused by the impact of the road.
The General Rules of Interpretation (GRI's) to the Harmonized Tariff Schedule of the United States (HTSUS) govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ."
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Note 2(b) to Section XVII excludes parts of general use to be classified in this section. Furthermore, EN III (A)(2) to Section XVII further clarifies what is meant by “parts of general use” for the purposes of this legal note.
Parts of general use as defined in Note 2 to Section XV, for example, …fittings or mountings for vehicle coachwork (e.g., made up ornamental beading strips, hinges, door handles, grip bars, foot rests, window opening mechanisms), number plates, nationality plates, etc. (such goods of base metals fall in Chapter 83, and similar goods of plastics fall in Chapter 39).
In HQ 959052, we discussed the definition of a “mounting”. The term "mounting" is not defined in the HTSUS or the ENs. When terms are not so defined, tariff terms are construed in accordance with their common and commercial meaning. Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).
The term "mounting" ("mount") is broadly defined as a frame or support, such as, "an undercarriage or part on which a device (as a motor or an artillery piece) rests in service," or "an attachment for an accessory." Webster's Ninth New Collegiate Dictionary, pg. 775-776 (1990). Thus, a mounting is generally a component that serves to join two other parts together.
According to the information you supplied, the engine mount, transmission mount, pivot bracket assembly, and the top mount are used to join components to body of the vehicle. As a result, it is the opinion of this office that the automotive bracket and mounts under consideration are “mountings…. Suitable for coachwork,” as defined above, in that they secure the engine, transmission or the suspension system to the frame of the vehicle. Therefore, this bracket assembly and these mounts are provided for in heading 8302, HTSUS, and are thereby precluded from classification in heading 8708, HTSUS, as parts of motor vehicles, by operation of Note 2(b) to Section XVII, HTSUS.
The applicable subheading for the DP Powertrain Mount, transmission mount, pivot bracket assembly and top mount will be 8302.30.3060, HTSUS, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork…: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or of zinc: Other. The rate of duty will be 2 percent ad valorem.
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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division