CLA-2-83:OT:RR:NC:N1:121
Mr. Bill Kraus
Page & Jones, Inc.
52 N. Jackson Street
Post Office Box 2167
Mobile, Alabama 36652
RE: The tariff classification of bracket assemblies for motor vehicles from Korea
Dear Mr. Kraus:
In your letter dated May 22, 2009, you requested a tariff classification ruling on behalf of your client, Daeheung America Inc. You submitted two samples which are being returned to you.
The merchandise under consideration is engine and transmission bracket assemblies for motor vehicles. Each is made of pressed and welded steel and noncellular vulcanized rubber.
There are two versions of the Bracket Assembly-Engine Mountings (parts number 21810-3K400 and 21810-3L300), which differ based on the size of the engine to be mounted. Four bracket assembly-engine mountings will be used in each vehicle to mount the engine to the chassis and to provide vibration dampening.
There are two versions of the Bracket Assembly-Transmission Mounting (parts number 21830-3K100 and 21830-3K800), which differ based on the size of the transmission to be mounted. One bracket assembly-transmission mounting is used in a vehicle to mount the transmission to the chassis while also providing vibration dampening.
You have stated that the importer declares the main function of the bracket assemblies is to control the vibration in the vehicle. Accordingly. the importer is proposing to classify the merchandise in subheading 4016.99.3000, Harmonized Tariff Schedule of the United States (HTSUS), as other articles of vulcanized rubber…vibration control goods of a kind used in the vehicles of heading 8701 through 8705…. This office disagrees. Each bracket assembly is a composite good composed of a steel component that provides mounting/support and a rubber component that provides vibration dampening. It is our opinion that, employing General Rule for the Interpretation of the Harmonized System (GRI) 3(b), the steel component provides the essential character to the article because the fastening/mounting function is of essential importance, while the dampening function provided by the rubber component is of secondary importance. Consequently, the bracket assemblies are classified according to their steel component.
The applicable subheading for the bracket assemblies will be 8302.30.3060, HTSUS, which provides for base metal mountings, fittings and similar articles, 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 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).
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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division