CLA-2-83:RR:NC:MM:101 R00486
Mr. Dennis Forhart - Senior Manager
PricewaterhouseCoopers LLP
400 Renaissance Center
Detroit, Michigan 48243-1507
RE: The tariff classification of Shock Absorbers from the United States
Dear Mr. Forhart:
In your letter dated June 23, 2004 you requested a tariff classification ruling on behalf of your client Freightliner.
You submitted technical drawings of two Shock Absorbers used in the passenger cab of a semi-trailer truck. The purpose of these shock absorbers is to absorb the energy of sudden impulses and to dampen the vibration in the cab structure. The shock absorbers are not suspension shock absorbers. The two shock absorbers are:
Part Number: 18-45067-000 and
Part Number: F2HT 5K407 AA
You state that you believe that the correct classification for these two shock absorbers are HTS 8708.99.8080, which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. We disagree with your proposed classification because these shock absorbers are more correctly classified as pneumatic cylinders for dampening.
The applicable subheading for the two Shock Absorbers will be 8302.30.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or zinc…Pneumatic cylinders for lifting, lowering, dampening or counter-balancing.
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 Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division