CLA-2-40:OT:RR:NC:N4:421
Mr. Ralph Garcia
Mitsubishi Motors North America Inc.
6400 Katella Avenue
Cypress, CA 90630
RE: The tariff classification of shock absorber dampers from Japan
Dear Mr. Garcia:
In your letter dated September 24, 2009, you requested a tariff classification ruling.
The shock absorber dampers are cone shaped devices that form part of the suspension system for certain automobiles. The dampers are mounted onto the shock absorbers and work in conjunction with them to reduce the bumps and vibration in the suspension. Part No. MR510002 is made primarily from natural rubber. Part No. MB515576 is made primarily from ethylene propylene diene monomer (EPDM) synthetic rubber. Part No. MN100476 is made primarily from polyurethane plastic.
The applicable subheading for Part No. MR510002, the damper made primarily of natural rubber, will be 4016.99.3000, Harmonized Tariff Schedule of the United States (HTSUS), 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 thorough 8705. The rate of duty will be free.
The applicable subheading for Part No. MB515576, the damper made primarily of EPDM rubber, will be 4016.99.5500, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: other: other: vibration control goods of a kind used in the vehicles of headings 8701 thorough 8705. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for Part No. MN100476, the damper made primarily of polyurethane plastic, will be 8708.80.6590, HTSUS, which provides for parts … of … motor vehicles …: suspension systems and parts thereof: parts: other: other: other. The rate of duty will be 2.5 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division