CLA-2-73:OT:RR:NC:N1:121
Mr. Lance Laird
Hendrickson Truck Commercial Vehicle Systems
800 S. Frontage Road Woodridge
Woodridge, IL60517
RE: The tariff classification of a threaded taper pin and a non-threaded bar pin from China
Dear Mr. Laird:
In your letter dated December 31, 2021, you requested a tariff classification ruling.
The two items under consideration are components for a torque rod assembly to be used in a suspension for a heavy truck. The first item is described as a heavy-duty taper pin, Part # 078415-003. The article is a hardened steel fastener that is tapered and threaded externally and internally. It is approximately 204 mm long with a 66 mm unthreaded taper, a 44 mm long externally threaded tip that is 1 1/4 inches in diameter, and weighs 4 pounds. The taper pin is secured into one end of a torsion bar/torque rod with a rubber bushing. The taper pin functions to connect one end of a transversal torsion bar to the axel of a heavy-duty truck.
The second item under consideration is described as a heavy-duty bar pin, Part # 059655-001. The item is a non-threaded steel bar with a hole on each end that allows for the torsion bar to be mounted onto the frame of a heavy-duty truck. The bar pin is approximately 174 mm long and weighs 5 pounds. It is secured into one end of a torsion bar/torque rod with a rubber bushing. The heavy-duty bar pin functions to mount one end of a transversal torsion bar to the frame of a heavy-duty truck.
An image of the taper pin (left) and the bar pin (right) bonded within the torsion bar/torque rod follows:
In your request, you proposed that the threaded heavy-duty taper pin is correctly classified under 7318.19.0000, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the heavy-duty taper pin, Part # 078415-003, will be 7318.19.0000, HTSUS, which provides for Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Other. The rate of duty will be 5.7%.
In your request, you proposed that the unthreaded heavy-duty bar pin is correctly classified under either subheading 7318.29.0000 HTSUS, or 8708.80.6590, HTSUS. We disagree.
Subheading 7318.29.0000 provides for Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Non-threaded articles: Other. The bar pin does not function like the articles of this heading. Instead, it functions to mount the transversal torsion bar to the frame of the vehicle. Consideration was also given to classifying the unthreaded bar pin in heading 8708, which provides for automotive parts and accessories. Although the unthreaded bar pin is designed to be used with a vehicle’s torque rod, it is the opinion of this office that the item is not a part of the vehicle, but a mounting thereof because it functions to secure the torque rod to the body of the vehicle. Explanatory Note (EN) 83.02 states, "This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles)." Accordingly, we find that the unthreaded bar pin meets the terms of heading 8302, HTSUS, and is considered "parts of general use" as defined in Section XV, Note 2. Parts of general use are precluded from classification within chapter 87 by operation of Legal Note 2(b) to Section XVII. Therefore, the instant unthreaded bar pin cannot be classified under heading 8708.
The applicable subheading for the heavy-duty bar pin, Part # 059655-001, will be 8302.30.3060, HTSUS, which provides for Base metal mountings, fittings …: 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%.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 7318.19.0000 and 8302.30.3060, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7318.19.0000 or 8302.30.3060, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 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