CLA-2-87:OT:RR:NC:N2:206
Kaelie A. Harvey
FTZ Coordinator
Volvo Car US Operations
1801 Volvo Car Drive
Ridgeville, SC 29472
RE: The tariff classification of shock absorbers from Spain
Dear Ms. Harvey:
In your letter dated September 30, 2019, you requested a tariff classification ruling.
The items under consideration have been identified as a Front Shock Absorber (Part Number 314299785) and a Rear Shock Absorber (Item Number 91738500). You state that the shock absorbers slow down rocking movement of the vehicle chassis and also dampen the movement of the wheels and axles when the tires roll over uneven surfaces. They may be used with standard or active suspension systems.
The standard shock absorbers are gas charged shock absorbers, which contain a fixed nozzle. They are hydraulic shock absorbers that use pressurized gas to prevent deposit build up. The active shock absorbers are also gas charged shock absorbers, but contain an adjustable flow valve. The valve helps to regulate resistance of fluid flow within the shock absorber. You state that the Front Shock Absorber may be imported in three variations: standard shock absorber, active shock absorber, and active shock absorber with an air spring.
The Rear Shock Absorber may be imported in two variations: standard and active shock absorbers. The rear shock absorber is a gas spring type, which is mounted to the trailing arms at the bottom, and by a bracket to the rear side member at the top.
You inquired whether the front shock absorber with its assembly consisting of a coil spring, shock absorber, protective cover, and a bump stop is classifiable in subheading 8708.80.1300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for motor vehicle suspension systems: McPherson struts. This office agrees with your proposed classification.
You also suggested classifying the front and rear shock absorbers without the assembly in subheading 8708.80.1600, HTSUS, which provides for motor vehicle suspension systems: other than McPherson struts. This office disagrees. Although shock absorbers are fundamental in motor vehicle suspension systems, it is only the combination of a spring and other components with the shock absorber the assembly can operate as designed.
The applicable subheading for the Front Shock Absorber (Part Number 314299785) and a Rear Shock Absorber (Item Number 91738500) together with a coil spring, protective cover, and a bump stop will be 8708.80.1300, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Suspension systems and parts thereof (including shock absorbers): Suspension systems (including shock absorbers): For other vehicles: McPherson struts.” The general duty rate will be 2.5% ad valorem.
The applicable subheading for the Front Shock Absorber (Part 314299785) with an air spring will be 8708.80.1600, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Suspension systems and parts thereof (including shock absorbers): Suspension systems (including shock absorbers): For other vehicles: Other.” The general duty rate will be 2.5% ad valorem.
The applicable subheading for the Front Shock Absorber (Part Number 314299785) and a Rear Shock Absorber (Item Number 91738500) without any other components will be 8708.80.6590, 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 duty rate will be 2.5% 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division