CLA-2-40:RR:NC:N2:221 L82226
Ms. Shelley Vybiral
Lord Corporation
2000 West Grandview Blvd.
Erie, PA 16509
RE: The tariff classification of rubber bushings and plateform mounts from China.
Dear Ms. Vybiral:
In your letter, which was received in this office on February 10, 2005, you requested a tariff classification ruling.
You submitted illustrations of products identified as rubber bushings and rubber plateform mounts. You state that the rubber bushings are made of either natural rubber or neoprene synthetic rubber bonded to a steel liner. They are used to absorb shock and minimize noise in applications such as highway equipment, drilling equipment and industrial machinery. You state that the rubber plateform mounts are made of rubber bonded to aluminum. The mounts are used to minimize vibration in applications such as electronic equipment, business machines, medical equipment, industrial machines and engines. Both the bushings and the plateform mounts are also manufactured in forms that are customized for use only in vehicles. The rubber components impart the essential character to the bushings and mounts since the rubber components absorb the vibration and minimize shock and noise.
The applicable subheading for the bushings and the plateform mounts, when made of natural rubber and customized for use in the vehicles of headings 8701 through 8705, will be 4016.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber: other: of natural rubber: vibration control goods of a kind used in the vehicles of headings 8701 through 8705. The rate of duty will be free.
The applicable subheading for the bushings and the plateform mounts, when made of natural rubber and when not of a kind used in the vehicles of headings 8701 through 8705, 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 bushings and the plateform mounts, when made of synthetic neoprene rubber and when customized for use in the vehicles of headings 8701 through 8705, will be 4016.99.5500, HTS, which provides for other articles of vulcanized rubber other than hard rubber: other: vibration control goods of a kind used in the vehicles of headings 8701 through 8705. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the bushings and the plateform mounts, when made of synthetic neoprene rubber and not of a kind used in the vehicles of headings 8701 through 8705, 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