CLA-2-73:OT:RR:NC:1:118
Mr. Ryan M. Bennett
Crowell & Moring LLP
1001 Pennsylvania Avenue NW
Washington, DC 20012
RE: The tariff classification of wire springs from Japan.
Dear Mr. Bennett:
In your letter dated September 27, 2012, on behalf of Aisin Holdings of America, Inc., you requested a tariff classification ruling.
You have described Aisin part numbers 79366-99A34 and 424693-10040 as steel wire springs used in automotive seat assemblies. The submitted information indicates that these springs are helical coil torsion springs. The cross-sectional dimension of the steel wire for each spring is less than 5.1 mm.
The applicable subheading for Aisin part numbers 79366-99A34 and 424693-10040 will be 7320.20.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for springs and leaves for springs, of iron or steel: helical springs: other: helical springs, of wire having a cross-sectional dimension of less than 5.1 mm: other. The duty rate will be 3.9% ad valorem.
Consideration was given to classifying the springs under your proposed classification of 7320.90.5020, HTSUS, which provides for springs and leaves for springs, of iron or steel: other: other: of wire: other. However, part numbers 79366-99A34 and 424693-10040 are springs with helical coils. Explanatory Note 73.20 (B) (1) states that helical springs include, “Helical coil springs, comprising compression, tension and torsion springs, made from wire or rod of round or rectangular section. They are used for numerous purposes (e.g. in vehicles and general engineering).” Inasmuch that part numbers 79366-99A34 and 424693-10040 are more specifically provided for as helical springs, your proposed classification would be incorrect.
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 Anthony Grossi at (646) 733-3021.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division