CLA-2-87:OT:RR:E:NC:N1:101
Ralph Garcia, Manager - International Trade Compliance
Mitsubishi Motors North America, Inc.
6400 Katella Avenue
Cypress, CA 90630-5208
RE: The tariff classification of automotive parts from Japan
Dear Mr. Garcia,
In your letter dated November 6, 2008, you requested a tariff classification ruling.
The four (4) items under consideration are described in your request as “stoppers”, made from various materials, which have been specifically designed to Mitsubishi Motors’ vehicle specifications.
The first part is identified as the Exhaust Muffler Hanger Stopper (Part # MR597094). It is a T-shaped, round, aluminum-coated steel tube, measuring 35mm in length, with a diameter of 12mm at its narrowest point. It has a 17mm circular flare at one end, a collar measuring about 15mm towards its center and a 12mm end opposite the flared end. The Stopper is mounted onto a vehicle’s cross member with a threaded fastener and acts as a “spacer” that separates the exhaust muffler hanger from the cross member. You state that in addition to acting as a spacer, it provides a mounting surface for the Exhaust Muffler Hanger.
The applicable classification subheading for the Exhaust Muffler Hanger Stopper (Part # MR597094) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles …: Other parts … of bodies … : Other: Other: Other.” The rate of duty will be 2.5%.
The second part is identified as the Accelerator Pedal Arm Stopper (Part # MR527100). This is a T-shaped, round, hard plastic cap made of polypropylene with a grooved surface on the inside. The stopper mounts onto a vertical steel stud that rises from the automobile’s floor panel below the Accelerator Pedal. The function of the Stopper is to provide a barrier between the vehicle’s interior floorboard and the Accelerator Pedal when the Pedal is pressed downward.
In your request, you propose classification of the Accelerator Pedal Arm Stopper (Part # MR527100) in subheading 3926.30.5000 of the HTSUS which provides for “Other articles of plastics … : Fittings for … coachwork … : Other.”
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings and any relative … chapter notes … .” Note 2.(t) to Chapter 39 of the HTSUS states “This chapter does not cover: … Parts of … vehicles of Section XVII … .” Heading 8708 of the HTSUS provides for “Parts ... of … motor vehicles … .”
General Note 3.(h)(vi) to the HTSUS states “ ... a reference to ‘headings’ encompasses subheadings indented thereunder.” Subheading 8708.29 of the HTSUS provides for “Parts … of … motor vehicles … : Other parts … of bodies … .”
The applicable classification subheading for the Accelerator Pedal Arm Stopper (Part # MR527100) will be 8708.29.5060, HTSUS, which provides for “Parts … of … motor vehicles … : Other parts … of bodies … : Other: Other: Other.” The rate of duty will be 2.5%.
The third part is identified as the Brake Pedal Stopper (Part # MR235515). It is made of thermoplastic elastomer (TPE), equivalent to Santoprene, is shaped like a mushroom and measures 18mm in diameter. The stem appendage of the stopper is split in the center and tapered at its end. The function of the spring-loaded Stopper, when installed within Brake, Clutch and Accelerator Pedals, is to return the pedals to their original position when downward pressure on them has been removed. In addition, the Stoppers prevent metal-to-metal contact and eliminate “clunking” noises upon pedal retraction.
In your request, you propose classification of the Brake Pedal Stopper (Part # MR235515) in subheading 3926.30.5000 of the HTSUS which provides for “Other articles of plastics … : Fittings for … coachwork … : Other.”
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings and any relative … chapter notes … .” Note 2.(t) to Chapter 39 of the HTSUS states “This chapter does not cover: … Parts of … vehicles of Section XVII … .” Heading 8708 of the HTSUS provides for “Parts ... of … motor vehicles … .”
General Note 3.(h)(vi) to the HTSUS states “ ... a reference to ‘headings’ encompasses subheadings indented thereunder.” Subheading 8708.29 of the HTSUS provides for “Parts … of … motor vehicles … : Other parts … of bodies … .”
The applicable classification subheading for the Brake Pedal Stopper (Part # MR235515) will be 8708.29.5060, HTSUS, which provides for “Parts … of … motor vehicles … : Other parts … of bodies … : Other: Other: Other.” The rate of duty will be 2.5%.
The final part is identified as the Gear Shift Lever Stopper (Part # MB151298). The T-shaped Stopper is made from chloroprene rubber (CR) and measures 18mm in length and 14mm in diameter at its widest point. The function of the Stopper is to provide a smooth stopping surface for the shift lever; i.e., when the shift lever is set in the “park” position, the Stopper prevents metal-to-metal contact between the shift lever bracket and the shift lever.
In your request, you propose classification of the Gear Shift Lever Stopper (Part # MB151298) in subheading 4016.99.1500 of the HTSUS which provides for “Other articles of vulcanized rubber … : Other: Other: Caps … stoppers and other closures.” The Gear Shift Lever Stopper, although referred to as a “stopper”, does not serve as a stopper of this subheading, in which the stoppers are types of closures.
Classification of goods in the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” Heading 4016 provides for “Other articles of vulcanized rubber … .”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to ‘headings’ encompasses subheadings indented thereunder.”
The applicable classification subheading for the Gear Shift Lever Stopper (Part # MB151298) will be 4016.99.6050 of the HTSUS, which provides for “Other articles of vulcanized rubber … : Other: Other: Other: Other: Other: Other.” The duty rate will be 2.5%
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.
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 Exhaust Muffler Hanger Stopper, the Accelerator Pedal Arm Stopper or the Brake Pedal Stopper, contact National Import Specialist Richard Laman at 646-733-3017. If you have any questions regarding the Gear Shift Lever Stopper, contact National Import Specialist Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division