Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive, Suite 1000
Atlanta, GA 30328
RE: The tariff classification of a motor vehicle Clutch Pedal Power Spring from Germany.
Dear Mr. Resetar:
In your letter dated April 14, 2000 you requested a tariff classification ruling for a Clutch Pedal Power Spring.
You have described your Clutch Pedal Power Spring sample as an assembly consisting of a steel spring, 3mm in diameter, encased in a plastic housing that has two flanges on either side. The top of the housing is open. The spring is compressed in the housing by a steel and plastic shaft that runs through the middle of the spring. The shaft is secured on the closed side of the housing with a cotter pin. On the opposite side of the shaft is a steel pin and circlip. The purpose of the clutch power spring is to assist the clutch pedal movement on both the inward and outward motion of the clutch pedal. The spring attaches to the pedal via the steel pin and circlip. The spring housing is supported to a strut via bushings. At rest, the spring is in its current condition. When the clutch pedal is applied, the spring compresses creating resistance. At pedal midpoint, the spring expands, releasing the tension all the way to full application. When the pedal is retracted, the reverse sequence happens. Your sample is being returned, as requested.
Heading 7320 describes springs and leaves for springs, of iron or steel. Heading 8708 describes parts and accessories of the motor vehicles of headings 8701 to 8705.
Heading 8708 is a Section XVII heading. Section XVII, Note 2(b) provides that "parts and accessories" do not apply to "[p]arts of general use, as defined in note 2 to section XV, of base metal...". Section XV, Note 2(b) provides that "parts of general use" include "[s]prings and leaves for springs, of base metal...". Pursuant to Section XVII, Note 2(b), if the merchandise is described as springs of base metal, it is excluded from Section XVII which includes Heading 8708. The Explanatory Notes to Heading 7320, provide that "[t]he heading covers iron or steel springs of all types, irrespective of their use...", and that "[s]prings may be equipped with U-bolts (e.g., for leaf-springs) or other fittings for assembly or attachment." The housing, shaft and fasteners which retain the spring under consideration act as fittings for attachment or assembly.
The applicable subheading for the Clutch Pedal Power Spring will be 7320.20.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for Springs and leaves for springs, or iron or steel: Helical springs: Other, helical springs, of wire having a cross-sectional dimension of less than 5.1 mm. The rate of duty will be 3.9% 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 Kathy Campanelli at 212-637-7025.
Robert B. Swierupski