CLA-2-87:RR:NC:MM:101 G81095
Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive
Suite 1000
Atlanta, Georgia 30328
RE: The tariff classification of an automotive Bonded Rubber Buffer from Germany
Dear Mr. Resetar:
In your letter dated August 14, 2000 you requested a tariff classification ruling.
You submitted a sample of a Bonded Rubber Buffer as well as two diagrams from your electronic parts catalog, illustrating the part and its relationship to other automotive parts.
The Bonded Rubber Buffer is made of a solid natural rubber cylinder, 15-mm in length and 20-mm in diameter. Protruding from each end is a 12-mm threaded, steel stud.
The buffer is used to isolate vibrations from certain vehicle components. As depicted in your diagram No. 1, the buffer is used to isolate vibrations to the airflow sensor (fig. #1). In diagram No. 2, the buffer is used to isolate vibrations to the air cleaner. In each case, the buffer connects directly to the component, or a bracket that connects to the component, and a body or engine component.
The applicable subheading for the Bonded Rubber Buffer will be 8708.99.5500, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 2.5% ad valorem.
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 212-637-7035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division