CLA-2-87:RR:NC:N1:101
Mr. Donald S. Simpson
Barthco International Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of automotive suspension parts.
Dear Mr. Simpson:
In your letter dated November 2, 2006 you requested a tariff classification ruling on behalf of your client SKF USA Inc.
The two items are parts of a McPherson strut assembly. The product numbers are BDA108CA and BD1078A.
These two parts are located in the strut assembly between the coil spring and the structure of the vehicle. Their function is to allow free rotation of the top of the spring that normally occurs when a coil spring is compressed and allows rotation of the complete strut assembly when used with suspensions for steered wheels. Each article is an assembly of two steel thrust washers, steel balls and a cage contained in a plastic enclosure. The washers, balls and cage form a thrust bearing with the washers serving as raceways and the balls as rolling elements. The enclosure is formed by two pieces of plastic, which snap together to form a housing for the bearing. The housing serves to align the axis of the bearing with the axis of the strut assembly and facilitates mounting the bearing between the fixed vehicle structure and the rotating coil spring.
The applicable subheading for the parts will be 8708.99.7060, Harmonized Tariff Schedule of the United States (HTSUS), 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 percent.
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 http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 8708.80.65 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.
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 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division