CLA-2-40:OT:RR:NC:N1:119
Amanda K. Broitman
Grunfeld, Desiderio, Lebowitz, Silverman and Klestadt LLP
599 Lexington Avenue, Floor 36
New York, NY 10022-7648
RE: The tariff classification of Five Rubber Automotive Parts from Japan
Dear Ms. Broitman:
In your letter dated August 16th, 2018, you requested a tariff classification ruling on behalf of Toyo Automotive Parts, Inc. The samples that you submitted will be retained by this office for reference.
You indicate that the parts are called either bushings, or stoppers. The subject merchandise is as follows:
Part K1021H
Part P730A
Part P500A
Part 6108X
Part T920H
You indicate that the parts under consideration “function in conjunction with the engine mount and the link arm”. You specify that there are distinct specific roles of the engine mount and the link arm. They are in summary: 1) linkage between body frame and engine mount; 2) support for engine weight; 3) motion control; 4) vibration isolation for the engine; 5) linkage between frame and under body parts (i.e.-suspension); 6) vibration isolation for the body; 7) ride comfort and stability.
Part K1021H is a rubber component of a torque rod. You indicate that a torque rod is a type of engine mount. Due to its rubber composition, this part helps control the back and forth motion of the engine.
Part No. P730A is a suspension member mount. This part is located between the body frame and the suspension member. Its main function is the same as the link arm. It provides vibration isolation for the frame body.
Part NO. P500A is a compression rod bushing. Its function is to control the “jerk” motion from the torque, and vibration from the engine.
Part No 6108X is a rubber component of the right engine mount. Part 6108X helps to absorb friction and control vibration.
Part No. T920H is a cushion for a shock absorber. The part is specifically installed in the upper side of the shock absorber. We note that this part appears to be 100% rubber, with no metal component visible.
The instant merchandise is excluded from classification in Chapter 87 because of Section XVII, Note 2 (a), which indicates:
2. The expressions "parts"and"parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this section:
(a) Joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanized rubber other than hard rubber (heading 4016);
You indicate that these products all contain both natural and synthetic rubber, with natural rubber being the majority component.
We note that, other than Part No. T920H, the other parts listed above contain and inner hollow diameter of metal (of varying thickness), with rubber surrounding the inner hollow rod, and encased in a metal housing with the rubber component visible on the top and the bottom. You provided data with your earlier submission that shows the majority of the rubber composition, of these parts, is a “natural rubber”. In all of these parts the main function appears to be imparted by the rubber component.
The applicable subheading for Part K1021H, Part P730A, Part P500A, Part 6108X, and Part T920H 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: Other: Other: Of natural rubber: Vibration control goods of a kind used in the vehicles of headings 8701 through 8705.” The rate of duty will be free.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division