CLA-2-83:OT:RR:NC:N1:121
Kwon Ho Jeon
S.A.M.C Customs Co., Ltd
10F, 657-2, Poil-dong, Uiwang-si, Gyenggi-do
Uiwang 16006
South Korea
RE: The tariff classification of cast iron components of automotive transmission mounts from South Korea
Dear Mr. Jeon:
In your letter dated January 25, 2019, you requested a tariff classification ruling on behalf of Sang Heon Kim. The submitted samples will be returned as requested.
The five articles under consideration are identified as brackets, model numbers 16RU PHEV Pivot Bracket ASSY_Bracket (10626108); 16MX MTX AWD 2.4L C635 PIVOT BRKT (12361602); 16MX MTX FWD 1.4L C635 PIVOT BRKT (13067902); MX 2.4L C635 Pivot Brack_Brkt (FWD) (16332803); and MX Trans 1.4L C635 LH Interm Bracket (16603902). All five brackets are made of cast iron and are a component of an automotive transmission mount that secures the transmission to the vehicle body.
You have proposed classification for the subject components of an automotive transmission mount under heading 7326, HTSUS, which provides for other articles of iron or steel. Heading 7326, HTSUS, covers a wide range of articles made of iron or steel that are not more specifically provided for elsewhere/in any other heading of the tariff. Therefore, the subject cast iron components of an automotive transmission mount would not be classified in subheading 7326, HTSUS, because the components under consideration are more specifically covered under another heading of the tariff (8302).
The applicable subheading for the subject cast iron brackets for an automotive transmission mount will be 8302.30.3060, 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: 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 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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division