CLA-2-87:RR:NC:MM:101 R01224
Mr. Dennis Forhart
PricewaterhouseCoopers LLP
1420 Fifth Avenue
Suite 1900
Seattle, Washington 98101
RE: The tariff classification of Heavy-Truck Parts from the United States
Dear Mr. Forhart:
In your letter dated December 22, 2004 you requested a tariff classification ruling.
You submitted technical drawings for five (5) heavy-truck related parts.
Part Number: 18-45195-000 – CAB-SUSPENSION MOUNT ASSY
Part Number: 18-45068-000 – AIR SPRING-CAB AIR SUSP
Part Number: A16-17122-000 – BRKT-UPPER T-ROD, EFA AXLE
Part Number: A16-14019-002 – BRKT, SHKL-W/RUBBER B
Part Number: 16-17419-001 HANGER-FRONT SPRING, DRIVE, RH
CAB-SUSPENSION MOUNT ASSY – The purpose of this part is to absorb the road shock and vibration transmitted through the frame and solid cab mounts to the cab/driver compartment. This is a complete assembly whose main components are shock absorbers, air spring, height control valve, cab and frame mounting brackets, valve link, and pull strap (plus other smaller components).
AIR SPRING-CAB AIR SUSP – this is an air cushion system designed to dampen road vibrations and shocks that would otherwise be transmitted from the truck frame to the passenger compartment. This system leads to a smoother ride than traditional coil/leaf springs. The bellow is made of vulcanized rubber layers and cord-reinforced fabric layers. It has a metal plate on top, a rubber bumper, and a metal piston mount. This item does not include any sort of metal spring.
BRKT-UPPER T-ROD, EFA AXLE – This bracket lies on top of one of the rear axles, one of the suspension torque rods mounts directly to this bracket. The spring seat lies on top of this bracket, and in turn then supports the suspension leaf spring. The bracket contains a separate bronze bushing that acts as a plain shaft bearing, which allows for the leaf spring to pivot about the axle.
BRKT, SHKL-W/RUBBER B – This is the front suspension shackle bracket. This bracket mounts to the outer face of the truck’s frame rail. A bolt, which attaches to spring shackle plate to the bracket, goes through a rubber bushing contained in the lower half of the bracket. The spring shackle plate then attaches to one end of the front suspension bushing. The composition of this part is aluminum with rubber bushing.
HANGER-FRONT SPRING, DRIVE, RH – This spring hanger bracket is used in the front air suspension assembly. The bracket mounts onto the truck’s frame rail. One end of the front suspension spring attaches, in a hanging fashion, from the lower end of this bracket – therefore the term “hanger bracket”. This part is made of ductile iron.
You state that you believe that the CAB-SUSPENSION MOUNT ASSY is correctly classified under HTS 8708.99.8080. We disagree with your proposed classification because this part is more correctly classified as a suspension shock absorber.
The applicable subheading for the CAB-SUSPENSION MOUNT ASSY will be 8708.80.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Suspension shock absorbers: For other vehicles: Other.
You state that you believe that the AIR SPRING-CAB AIR SUSP is correctly classified under HTS 4016.99.5500 as other articles of vulcanized rubber. We disagree with your proposed classification because this part is more specifically provided for as a vibration control device containing rubber.
The applicable subheading for the AIR SPRING-CAB AIR SUSP 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 applicable subheading for the BRKT-UPPER T-ROD, EFA AXLE and the
BRKT, SHKL-W/RUBBER B will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for Base metal mountings, fittings, and similar articles…of base metal; and parts thereof: Other mountings, fittings, and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or of zinc…Other.
The applicable subheading for the HANGER-FRONT SPRING, DRIVE, RH will be 8708.99.7030, 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: Parts for suspension systems…Beam hanger brackets.
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