CLA-2-83:OT:RR:NC:N1:121
Lawrence Millington
Director Customs & Foreign Trade Americas
Vibracoustic USA, Inc.
400 Aylworth
South Haven, MI 49090
RE: The tariff classification of a top strut mount, a front spring upper assembly and some of their components from Canada
Dear Mr. Millington:
In your letter dated April 18, 2019 you requested a tariff classification ruling. The submitted samples were received and examined by this office.
The first articles under consideration are described as a complete Top Strut Mount (TSM), part number 54320-4BA0C and one of its components, identified as a steel cup, part number UF-40000-306. You state the TSM is situated at the top of the front strut/spring assembly and fastened to the underside of the strut mount cavity of the vehicle body located in the wheel well. You also state the TSM provides a mounting point for a suspension strut; serves as a seat for the strut mount bearing and front suspension spring; and performs damping and vibration isolation functions. The steel cup functions as a seat for the strut mount bearing and mounts the TSM to the strut mount cavity of the vehicle body.
Consideration was given to classifying the complete TSM and the steel cup in heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), as parts and accessories for vehicles, as you suggested. It appears, however, that the classification of very similar products was discussed by CBP Headquarters (HQ), in ruling HQ H047742, dated September 3, 2009, where it was determined that the strut mounts are excluded from heading 8708, HTSUS, by legal note 2(b) to Section XVII.
The applicable subheading for the Top Strut Mount (TSM) (part number 54320-4BA0C) and the steel cup (part number UF-40000-306) 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.
You describe the second assembly as a Front Spring Upper Seat Assembly (FSUSA), part number FR3C-5A306-AB, consisting of three main components, which are a molded rubber component, part number 13076-11, a steel upper spring plate, part number 13076-5, and a strut mount bearing, part number 13076-10. You are not requesting classification of the molded rubber component.
You state that the FSUSA is located between the suspension spring and top mounting plate and functions as a seat for the spring. It also serves to minimize friction associated with the torsional movement of the spring/shock absorber through its incorporated strut mount bearing, which is a housed ball bearing, and has positive influence on the steering movement, smoothness, and response. The FSUSA is used with McPherson type struts on the front of the vehicle and forms an integral part of the strut assembly. It is held in place by the linear force of the suspension spring and by separate connection of the threaded top end of the strut and a mated nut.
The applicable subheading for the complete FSUSA, part number FR3C-5A306-AB, and its associated parts, if imported separately, the steel upper spring plate, part number 13076-5, and the strut mount bearing, part number 13076-10 will be 8708.80.6590, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Suspension systems and parts thereof (including shock absorbers): Parts: Other: Other: Other.” The general 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 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