CLA-2-87:RR:NC:1:102 C82026
Mr. Stephen L. Gibson
Arent Fox
1050 Connecticut Avenue, NW
Washington, DC 20036-5339
RE: The tariff classification of a McPherson strut component
from Germany
Dear Mr. Gibson:
In your letter dated November 20,1997 you requested a tariff
classification ruling on behalf of your client INA Bearing
Company.
The article in question is identified as INA part number F-224294.3 and described as a component designed and used
exclusively as part of an automotive McPherson strut assembly.
Technical drawings and samples were submitted with the ruling
request.
The McPherson strut assembly is a type of suspension system
that combines a shock absorber with a coil spring. Typically the
McPherson strut is used in the steerable, front suspension of a
motor vehicle, but may also be used in the rear suspension. The
article in question is located in the strut assembly between the
coil spring and the structure of the vehicle. Its function is to
allow free rotation of the top of the spring that normally occurs
when a coil spring is compressed and allow rotation of the
complete strut assembly when used with suspensions for steered
wheels.
The article is an assembly of two steel thrust washers,
steel balls and a cage, contained in a plastic enclosure. The
washers, balls and cage form a thrust bearing, with the washers
serving as raceways and the balls as rolling elements. The
enclosure is formed by two pieces of plastic which snap together
to form a housing for the antifriction bearing. The housing
serves to align the axis of the bearing with the axis of the
strut assembly and facilitates mounting the bearing between the
fixed vehicle structure and the rotating coil spring.
The issue raised by your request is whether the strut
component is properly classified under heading 8708, Harmonized
Tariff Schedule of the United States (HTSUSA), as a part or
accessory of a motor vehicle, or under heading 8483, as a housed
bearing.
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRIs). GRI 1,
HTSUSA, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes". The headings in
contention are headings 8708 and 8483, HTSUSA.
Heading 8708 provides for "...(p)arts and accessories of the
motor vehicles of 8701 to 8705..." Heading 8483 provides for
"...bearing housings, housed bearings and plain shaft
bearings..." While both headings appear to describe the strut
component, classification must be determined in accordance with
section and chapter notes. Heading 8708 is within Section XVII
and Chapter 87, HTSUSA. Heading 8483 is within Section XVI and
Chapter 84, HTSUSA.
There are three relevant legal notes. Section XVI, Note
1(l), HTSUSA, excludes articles of Section XVII from
classification within Section XVI. Section XVII, Note 2(e),
HTSUSA, states that articles of heading 8483 are excluded from
Section XVII if the articles constitute integral parts of engines
or motors. Section XVII, Note 3, HTSUSA, requires that the term
"parts" in chapter 87 refers only to parts which are used solely
or principally with the articles of chapter 87.
You state that the strut component is designed and used
exclusively as part of an automobile suspension system. Since the
support is used "solely or principally" with motor vehicles and
motor vehicles are classified in chapter 87, the strut component
is a "part" within the meaning of Section XVII, Note 3. Motor
vehicles designed for the transport of persons are classified
under heading 8703, HTSUSA. As a part that is solely or
principally used with articles of heading 8703 the strut
component meets the terms of heading 8708.
Furthermore, Section XVII, Note 2(e) only excludes articles
of heading 8483 which are parts of engines or motors, from
Section XVII. Since the strut component is used in a vehicle's
suspension system and not with engines or motors, it is not
excluded from Section XVII by Note 2(e).
The strut component is clearly an article of Section XVII.
Articles of Section XVII are excluded from classification within
Section XVI under heading 8483 by Section XVI, Note 1(l).
The applicable subheading for the strut component will be
8708.99.7060, HTSUSA, which provides for "Parts and accessories
of the motor vehicles of headings 8701 to 8705 ... Parts for
suspension systems ... Other..." The rate of duty will be 2.6
percent ad valorem.
It is the opinion of this office that the strut component
is not subject to antidumping duties under Department of Commerce
orders relating to antifriction bearings. In light of recent
determinations by Commerce relevant to automotive components, we
consider the strut component to be outside the scope of the
orders. Should you desire a binding ruling on the applicability
of current antidumping duty orders to your merchandise, please
write directly to the Department of Commerce, Office of
Compliance, Washington, D.C.
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 Kenneth
T. Brock at 212-466-5493.
Sincerely,
Robert Swierupski
Director, National Commodity
Specialist Division