CLA-2-73:OT:RR:NC:N1:113
Mr. Jim Mylius
Trade Services of Texas, Inc.
3072 Calle Santos
PO Box 2542
Eagle Pass, TX 78853
RE: The tariff classification of a leaf spring from Mexico
Dear Mr. Mylius:
In your letter dated April 16, 2019, you requested a tariff classification ruling on behalf of your client, Rassini Suspensiones S.A. de C.V. A sample, diagram and additional information were requested and received by this office on May 31, 2019.
The item under consideration is identified as a leaf spring. The item consists of a single steel leaf which is attached to a fiberglass leaf with two steel bolts and epoxy resin. You have indicated that the spring is suitable for motor vehicle suspension and will be used in motor vehicles having a gross vehicle weight of 1.5 metric tons. The leaf spring attaches the automotive chassis to the drive train and is used to support the load efforts of a vehicle.
The item measures approximately 1565 millimeters in length, 88.65 millimeters in width and 202.40 millimeters in thickness. You have stated that the leaf spring is composed of 84% steel, 12% glass fiber and 4% epoxy resin.
The leaf spring under consideration is a composite article that consists of a single steel leaf, and a single leaf of fiberglass and epoxy resin. The steel, fiberglass and epoxy resin components are classified in different headings. 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 steel, fiberglass and epoxy resin components of the leaf spring in combination, 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. As the leaf spring is a composite good, we must apply rule GRI 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the steel, fiberglass or epoxy resin component imparts the essential character to the leaf spring in question. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the function of the leaf spring under consideration is to support the automotive chassis and load efforts of the vehicle, and the steel component performs the function for motor vehicle suspension. It is the opinion of this office that the steel component imparts the essential character to the leaf spring. In accordance with GRI 3 (b), the leaf spring under consideration will be classified as an other article of steel. Therefore, the subject leaf spring is classifiable in heading 7320, HTSUS, which provides for Springs and leaves for springs, of iron or steel.
The applicable subheading for the leaf spring will be 7320.10.3000, HTSUS, which provides for Springs and leaves for springs, of iron or steel: Leaf springs and leaves therefor: Suitable for motor vehicle suspension: To be used in motor vehicles having a G.V.W. not exceeding 4 metric tons. The general rate of duty will be 3.2 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 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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division