CLA-2-87:RR:NC:MM:101 F81211
Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive
Suite1000
Atlanta, Georgia 30328
RE: The tariff classification of Suspension Strut Bearing from Germany
Dear Mr. Resetar:
In your letter dated December 15, 1999 you requested a tariff classification ruling.
You submitted a sample of a Suspension Strut Bearing as well as a diagram from electronic parts catalog. The part is a thrust, anti-friction bearing. It consists of a plastic cage that holds polished steel balls that is sandwiched between two steel, grooved races. All these pieces are enclosed in a plastic housing. The function of the Strut Bearing is to eliminate the friction between the Strut Spring and the Strut Mounting that occurs when the spring is compressed and released during normal driving of the vehicle. The Suspension Strut Bearing is a "housed bearing."
Heading 8708 provides for "...(p)arts and accessories of the motor vehicles of 8701 to 8705..." Heading 8483 provides for "...bearing housings, housed bearings and plain shaft bearings..." While both headings appear to describe the strut component, classification must be determined in accordance with section and chapter notes. Heading 8708 is within Section XVII and Chapter 87, HTSUSA. Heading 8483 is within Section XVI and Chapter 84, HTSUSA.
There are three relevant legal notes. Section XVI, Note 1(l), HTSUSA, excludes articles of Section XVII from classification within Section XVI. Section XVII, Note 2(e), HTSUSA, states that articles of heading 8483 are excluded from Section XVII if the articles constitute integral parts of engines or motors. Section XVII, Note 3, HTSUSA, requires that the term "parts" in chapter 87 refers only to parts which are used solely or principally with the articles of chapter 87.
You state that the strut component is designed and used exclusively as part of an automobile suspension system. Since the support is used "solely or principally" with motor vehicles and motor vehicles are classified in chapter 87, the strut component is a "part" within the meaning of Section XVII, Note 3. Motor vehicles designed for the transport of persons are classified under heading 8703, HTSUSA. As a part that is solely or principally used with articles of heading 8703 the strut component meets the terms of heading 8708.
Furthermore, Section XVII, Note 2(e) only excludes articles of heading 8483 which are parts of engines or motors, from Section XVII. Since the strut component is used in a vehicle’s suspension system and not with engines or motors, it is not excluded from Section XVII by Note 2(e).
The strut component is clearly an article of Section XVII. Articles of Section XVII are excluded from classification within Section XVI under heading 8483 by Section XVI, Note 1(l).
The applicable subheading for the Suspension Strut Bearing will be 8708.99.7060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Parts for suspension systems…Other. The rate of duty will be 2.5% ad valorem.
It is the opinion of this office that the strut component is not subject to antidumping duties under Department of Commerce orders relating to antifriction bearings. In light of recent determinations by Commerce relevant to automotive components, we consider the strut component to be outside the scope of the orders. Should you desire a binding ruling on the applicability of current antidumping duty orders to your merchandise, please write directly to the Department of Commerce, Office of Compliance, Washington, D.C.
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 Robert DeSoucey at 212-637-7035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division