CLA-2-87:OT:RR:NC:N2:206
Susanne Cook
Dentons Cohen & Grigsby P.C.
625 Liberty Avenue
Pittsburgh, PA 15222-3152
RE: The tariff classification of automotive upper and lower bushings from Japan.
Dear Ms. Cook:
In your letter, dated December 23, 2021, you requested a tariff classification ruling on behalf of your client, NVC Sales America Incorporated.
The items under consideration are Center Bearing Support (CBS) Upper Bushing (Internal Part Number RG03140-B0/Customer Part Number NA15510000101) and Lower Bushing (Internal Part Number RG03141-B0/Customer Part Number NA15510000102), which are assembled onto a CBS and a vehicle undercarriage frame. The CBS bushings, in conjunction with the assembled CBS, reduce vibration through absorption of kinetic energy, which transfers to heat energy, thereby reducing the vibration from the propeller shaft to the undercarriage of a four-wheel drive vehicle. The CBS and CBS bushings are bracketed and bolted to a precise, engineered, bottom center location of the vehicle, which then absorbs vibrations from the propeller shaft and reduces vibration to the vehicle undercarriage frame. The CBS can function alone without the attachment of the CBS bushings, but its function would be inefficient and could cause damage to the vehicle. The bushings are composed of vulcanized synthetic rubber and carbon steel.
Consideration was given to classifying the CBS bushings in subheading 4016.99.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of vulcanized rubber other than hard rubber: other: Other: Other: other: Vibration control goods of a kind used in vehicles of headings 8701 through 8705.” However, the bushings are constructed predominantly of carbon steel, and as such, do not meet the definition of “articles of rubber” for classification purposes.
The applicable subheading for the CBS Upper and Lower Bushings will be 8708.99.5500, HTSUS, which provides for "Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Vibration control goods containing rubber." 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division