CLA-2-83:OT:RR:NC:N1:121
Ms. Nichole Collier, LCB
Marisol International, LLC
1300 S. Meridian Ave, Suite 109
Oklahoma City, OK 73108
RE: The tariff classification of a vehicle mounting from Japan
Dear Ms. Collier:
In your letter dated March 20, 2012, you requested a tariff classification ruling. The submitted sample will be retained by this office.
The merchandise under consideration is described as a Mount Belt Cover, part number 13592AA011. It is a ring-shaped automotive part that measures approximately ½ inch in diameter and comprises an inner ring of brass and an outer ring of nitrile butadiene rubber. The Mount Belt Cover attaches to a feature on the timing belt cover. Along with a threaded fastener (not included) it serves to hold the timing belt cover in place by mounting it to the engine block. The rubber outer portion of the Mount Belt Cover serves to dampen vibration. The brass inner portion works with the threaded fastener to hold the assembly securely to the engine block without crushing the rubber. Seven mounts are used with each engine.
You propose classification 8409.91.5085, HTSUS, which provides for parts suitable for use solely or principally with the engines of heading 8407 or 8408; other; other; other; other. However, from the examination of the Mount Belt Cover, its location and its function as a mount/vibration damper, the item appears to have multiple uses outside of the engine and only serves as an accessory to the belt cover; therefore it would be excluded from classification in 8409, HTSUS.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the Mount Belt Cover, GRI 1 cannot be used as a basis for classification.
GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Mount Belt Cover is composed of two different components (base metal and rubber) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, we find that the metal (brass) component, which facilitates mounting the belt cover to the engine, imparts the essential character due to its significant role in relation to the function of the article.
Explanatory Note 83.02 states that heading 8302 covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general classes remain in heading 8302 even if they are designed for particular uses (e.g., door handles or hinges for automobiles). Accordingly, since the Mount Belt Cover facilitates mounting a timing belt cover in a motor vehicle, we find that it meets the terms of heading 8302. Section XV, Note 2 defines "parts of general use." Note 2(c) to Section XV identifies, in pertinent part, goods of heading 8302 as parts of general use. Parts of general use are precluded from classification within Section XVI, which covers chapters 85 and 84, per Note 1(g) to Section XVI. Accordingly, the Mount Belt Cover cannot be classified in Heading 8409, HTSUS.
The applicable subheading for the Mount Belt Cover, part number 13592AA011, will be 8302.30.6000, HTSUS, which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork…other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof, other. The rate of duty will be 3.5 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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division