OT:RR:CTF:EMAIN H344357 SKK
TARIFF NOs.: 8708.80.65; 8708.99.55; 8716.90.50
Robert Leo
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Avenue, Suite 2405
New York, NY 10022
RE: Revocation of NY N303345, NY N303352; NY N303355; NY N273173; NY N302641;
NY 811465; modification of NY N165423 and NY N300207; Tariff classification of
metal and rubber air springs; Metal and rubber suspension bushings
Dear Mr. Leo:
This ruling is in reference to New York Ruling Letters (NY’s) N303345, NY N303352
and NY N303355, all issued to you on March 28, 2019, in which U.S. Customs and Border
Protection (CBP) classified various styles of metal and rubber air springs under heading 4016,
HTSUS, specifically subheading 4016.99.55, HTSUS, which provides for “[O]ther articles of
vulcanized rubber other than hard rubber: Other: Other: Other: Other.” Upon further
consideration, we have determined that the tariff classification of the merchandise at issue in NY
N303345, NY N303352 and NY N303355 is incorrect.
CBP has also reviewed the following rulings pertaining to the tariff classification of
metal and rubber air springs and suspension bushings:
• NY N273173, dated March 15, 2016, in which three models of metal and rubber
suspension bushings were classified under subheading 4016.99.30, HTSUS, which
provides for “[O]ther articles of vulcanized rubber other than hard rubber: Other: Other:
Other: Of natural rubber.”
• NY N165423 1, dated June 7, 2011, in which metal and rubber hydraulic and elastomeric
bushings were classified under either subheading 4016.99.30, HTSUS, supra, or under
subheading 4016.99.55, HTSUS, supra, and hydraulic bushings were classified under
heading 8487, HTSUS, specifically subheading 8487.90.00, HTSUS, which provides for
1
The bushing component parts at issue in NY N165423 fall outside the scope of this ruling.
“[M]achinery parts, not containing electrical connectors, insulators, coils, contacts or
other electrical features, and not specified or included elsewhere in this chapter: Other.”
• NY N302641, dated February 22, 2019, in which three styles of metal and rubber
bushings were classified under subheading 4016.99.30, HTSUS, supra.
• NY N300207 2, dated September 5, 2018, in which several styles of metal and rubber
bushings and suspension mounts were classified under subheading 4016.99.30, HTSUS,
supra.
• NY 811465, dated July 7, 1995, in which metal and rubber bushings were classified
under subheading 4016.99.35, HTSUS (1995), which provides for “[O]ther articles of
vulcanized rubber other than hard rubber: Other: Other: Other: Of natural rubber.”
Upon further consideration we have determined that the tariff classification of the
merchandise at issue in NY N273173, NY N165423 (as regards the metal and rubber hydraulic
and elastomeric bushings and excluding the bushing component parts), NY N302641, NY
N300207 (excluding part #T920H), and NY 811465 is also incorrect.
Pursuant to Section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by
Section 623 of Title VI, a notice proposing to revoke NY N303345, NY N303352, NY N303355,
NY N273173, NY N302641, and NY 811465, and to modify NY N165423 and NY N300207
(excluding part #T920H), was published on August 13, 2025, in Volume 59, Number 33 of the
Customs Bulletin. No comments were received in response to the proposed action.
FACTS:
In NY N303345, dated March 28, 2019, the product under consideration is described as
“a sleeve type … vibration control air spring… composed of 30% aluminum, 35% vulcanized
synthetic rubber (i.e., EPDM [Ethylene Propylene Diene Monomer]) and 35% composite plastic
(nylon and glass fiber mixture) … [that] provides cushion over uneven surfaces and roads …
[and] is not self-inflating and does not contain any inner mechanisms or motor.”
In NY N303352, dated March 28, 2019, the product under consideration is described as
“convoluted/bellows air spring … a vibration control air spring … composed of 65% metal (steel
or iron), 30% vulcanized synthetic rubber (i.e., EPDM) and 5% composite plastic (nylon and
glass fiber mixture) … [that] provides cushion over uneven surfaces and roads ... [and] is not
self-inflating and does not contain any inner mechanisms or motor.” The ruling describes the
subject articles as marketed “for a variety of motor vehicles.”
In NY N303355, dated March 28, 2019, the product under consideration is described as
“a rolling lobe air spring ... suspension and vibration control air spring … composed of 25%
composite plastic (nylon and glass fiber mixture), 30% vulcanized synthetic rubber (i.e., EPDM),
35% metal (iron or steel) and 10% aluminum... rolling lobe air springs incorporate a piston
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The article identified as part #T920H in NY N300207 falls outside the scope of this ruling.
2
which allows the flexible member to roll along the piston’s surface as forces change ... also
referred to as a ‘piston type’ air spring.”
In NY N273173, dated March 15, 2016, the products under consideration are comprised
of three models of suspension bushings, identified by the part numbers 725-0427, 725-0435, and
U30348-000. The bushings are described as “intended for use in the suspension systems of
passenger vehicles.” Part number 725-0427 consists of an inner core of aluminum alloy, an
outer sleeve of non-alloy steel, and a layer of compounded natural rubber between the two metal
components. Part number 725-0435 consists of an inner core of non-alloy steel, a rate ring of
aluminum alloy, an outer sleeve of aluminum alloy, and layers of compounded natural rubber
between each of the metal components. Part number U30348-000 consists of an inner core, rate
ring, and outer sleeve constructed of aluminum alloy, with layers of compounded natural rubber
between each of the metal components.
In NY N165423, dated June 7, 2011, the products under consideration are comprised of
hydraulic bushings, elastomeric bushings and the individual components that make up each
complete bushing. Our review of NY N165423 is limited to the hydraulic and elastomeric
bushings and does not include the bushing component parts. The subject bushings are described
as “rubber-to-metal structures connected in between two members of a vibration system,” whose
function is to “dampen the energy as it passes through them, resulting in noise reduction and
vibration control.” The ruling describes the bushings as “principally used in suspension systems
for automotive vehicles and trucks.” Both the subject elastomeric bushing and the hydraulic
bushing consist of an inner steel or aluminum component, a rubber component (natural rubber,
EPDM synthetic rubber, nitrile synthetic rubber or butyl synthetic rubber), and an optional outer
component (steel, aluminum or plastic). The bushings may also be produced with an
intermediate component made of steel, aluminum or plastic that acts as a bonding surface for the
rubber component. The rubber component reduces noise, controls vibration and imparts the
essential character to the bushing.
In NY N302641, dated February 22, 2019, the products under consideration are
comprised of three styles of bushing, identified by the part numbers 55157EA501, 8200568119,
and 551350W000. They are described as “intended to absorb vibrations in specified locations
within an automobile.” Part # 55157EA501 is described as a Steering Knuckle Bushing,
comprised of an inner and outer collar of steel with an insulator in the middle composed of a
mixture of natural rubber and butadiene rubber where the natural rubber predominates by weight.
Part # 8200568119 is described as a Rear Axle Bushing, comprised of an inner collar of steel,
outer collar of plastic and an insulator in the middle composed entirely of natural rubber. Part #
551350W000 is described as a Suspension Link Rod Bushing, comprised of an inner steel collar
and an outer insulator composed entirely of natural rubber.
In NY N300207, dated September 5, 2018, the products under consideration are
comprised of bushings and mounts, identified as parts K1021H, P730A, P500A, 6108X, and
T920H. Our review of NY N300207 excludes part T920H. The functions of the subject articles
are described as providing linkages between the body frame and engine mount and under body
parts (i.e., suspension), engine support, motion control, engine vibration and body vibration
isolation, and ride comfort and stability. Part K1021H is a rubber torque rod engine mount
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component. Part No. P730A is a suspension member mount, located between the body frame
and the suspension member, that provides vibration isolation for the frame body. Part No.
P500A is a compression rod bushing that controls torque motion and engine vibration. Part No
6108X is a rubber component of the right engine mount that absorbs friction and controls
vibration. The subject articles are constructed of inner hollow rods of metal (of varying
thickness), surrounded by rubber and encased in a metal housing with the rubber component
visible on the top and the bottom.
In NY 811465, dated July 7, 1995, the product at issue is a metal and rubber bushing for
use in trailer suspensions to reduce vibration and noise.
LAW AND ANALYSIS:
Classification under the HTSUS is in accordance with the General Rules of Interpretation
(GRIs). GRI 1 provides that the classification of goods will be determined according to the
terms of the headings of the tariff schedule and any relative section or chapter notes. In the event
that goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes
do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order.
GRI 6 provides:
For legal purposes, the classification of goods in the subheadings of a heading
shall be determined according to the terms of those subheadings and any related
subheading notes and, mutatis mutandis, to the above rules, on the understanding
that only subheadings at the same level are comparable. For the purposes of this
rule, the relative section, chapter and subchapter notes also apply, unless the
context otherwise requires.
The HTSUS subheadings under consideration are as follows:
4016 Other articles of vulcanized rubber other than hard rubber:
* * *
8487 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other
electrical features, and not specified or included elsewhere in this chapter:
* * *
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705:
8708.80 Suspension systems and parts thereof (including shock absorbers):
Other parts and accessories:
8708.99 Other:
* * *
8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof:
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Section XVII (Chapters 86 – 89) Notes 2(a) and 3 provide as follows:
2. The expressions “parts” and “parts and accessories” do not apply to the following
articles, whether or not they are identifiable as for the goods of this Section:
(a) Joints, washers or the like of any material (classified according to their constituent
material or in heading 84.84) or other articles of vulcanised rubber other than hard
rubber (heading 40.16)….
3. References in chapters 86 to 88 to "parts" or "accessories" do not apply to parts or
accessories which are not suitable for use solely or principally with the articles of those
chapters. A part or accessory which answers to a description in two or more of the
headings of those chapters is to be classified under that heading which corresponds to
the principal use of that part or accessory.
As Chapter 87, HTSUS, falls within Section XVII, the terms of Note 2(a) are applicable.
Note 2(a) to Section XVII excludes, in pertinent part, “other articles of vulcanized rubber” from
headings 8708 and 8716, HTSUS, and directs their classification to heading 4016, HTSUS. As
the subject articles described in the above-cited rulings are made from various combinations of
rubber, metal and plastics, they are all composite goods. As such, they are not “of rubber” for
purposes of classification in heading 4016, HTSUS, pursuant to GRI 1, and therefore not
excluded from headings 8708 or 8716, HTSUS, by Section XVII Note 2(a).
Note 3 to Section XVII excludes “parts” or “accessories” that are not suitable for use
solely or principally with the articles of chapters 86 to 88. In this regard, we note that the articles
at issue, as per the descriptions set forth supra, are intended for use with specific vehicles of
Chapter 87, HTSUS. Specifically, the articles at issue in NY N303345 and NY N300207 are
used as vibration control devices in vehicles, the air springs at issue in NY N303352, NY
N303355, NY N273173, NY N165423 (as regards the metal and rubber hydraulic and
elastomeric bushings and excluding the bushing component parts) and NY N302641 are for use
in automotive suspension systems, and the metal and rubber bushing at issue in NY 811465 is for
use in trailer suspensions. The articles are therefore not excluded from Section XVII by
operation of Note 3 and are prima facie classified in either heading 8708, HTSUS, which
provides for “[P]arts and accessories of the motor vehicles of headings 8701 to 8705,” or heading
8716, HTSUS, which provides for parts of trailers, by virtue of the fact that they augment the
operation of the vehicles into which they are incorporated.
As regards the correct classification at the subheading level per GRI 6, i.e., whether the
subject articles are “parts” of suspension systems classifiable under subheading 8708.80,
HTSUS, or “other” parts and accessories of subheading 8708.99, HTSUS, we note that the courts
have considered the meaning of the term “parts” for purposes of tariff classification. In
Rollerblade, Inc. v. United States, 283 F.3d 1349 (Fed. Cir. 2002), the Federal Circuit
determined that parts are “an essential element or constituent; integral portion which can be
separated, replaced, etc.” Id at 1353, (citing Webster’s New World Dictionary, 984 (3d College
Ed. 1988)). Although heading 8708, HTSUS, provides for parts and accessories of motor
vehicles, subheading 8708.80, HTSUS, extends only to parts of vehicle suspension systems. The
articles at issue in NY N303352 (sleeve type vibration control air spring), NY N303355
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(convoluted/bellows air spring), NY N273173 (suspension bushings), NY N165423 (hydraulic
and elastomeric bushings (excluding bushing parts)), and NY N302641 (bushings) are integral
components of a vehicle suspension system and therefore properly classified under subheading
8708.80.65, HTSUS, which provides for “[P]arts and accessories of the motor vehicles of
headings 8701 to 8705: Suspension systems and parts thereof (including shock absorbers): Parts:
Other.”
The remaining items are not parts of vehicle suspension systems. The merchandise at
issue in NY N303345 is a “sleeve type air spring” that functions primarily as a cushion for seat
and cab vibration control. In NY N300207, part K1021H is a component of a torque rod, which
is a type of engine mount not associated with the suspension system of a vehicle. Part P730A is
a suspension member mount that is an underbody component to which the suspension linkages
are attached. CBP has previously ruled that a suspension member is not an integral component
of a suspension system (see NY N061156, dated June 8, 2009). Part P730A is located between
the body and the suspension member and is not integral to a vehicle suspension system. Part
P500A is a compression rod bushing that controls torque motion and engine vibration and is not
associated with a vehicle suspension system. Part 6108X is a component of the right engine
mount for controlling friction and vibration and is not associated with a vehicle suspension
system. As the function of the air springs and bushings at issue in NY N303345 and NY N30207
(excluding part #T920H) is to improve vehicle ride and lessen vibration and noise, and the
articles are not integral parts of a vehicle suspension system, they are properly classified under
subheading 8708.99.55, HTSUS, which provides for “[P]arts and accessories of the motor
vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other.” See NY
R01224, dated January 18, 2005 (CBP classified metal and rubber automotive air springs
(specifically the “AIR SPRING-CAB AIR SUSP”) under subheading 8708.99.55, HTSUS), NY
N274556, dated April 22, 2016 (CBP classified metal and rubber suspension bushings under
subheading 8708.99.55, HTSUS), and NY N274556, dated April 22, 2016 (CBP classified
hydraulic bushings made of metal, rubber, plastic, and glycol under subheading 8708.99.55,
HTSUS).
Finally, the article at issue in NY 811465 is a metal and rubber bushing for use in trailer
suspensions. Therefore, it is properly classified under heading 8716, HTSUS, specifically
subheading 8716.90.50, which provides for “[T]railers and semi-trailers; other vehicles, not
mechanically propelled; and parts thereof: Parts: Other.”
HOLDING:
By application of GRIs 1 and 6, the articles at issue in NY N303352, NY N303355, NY
N273173, NY N165423 (as regards the metal and rubber hydraulic and elastomeric bushings and
excluding the bushing component parts) and NY N302641 are classified in heading 8708,
HTSUS, specifically subheading 8708.80.65, HTSUS, which provides for “[P]arts and
accessories of the motor vehicles of headings 8701 to 8705: Suspension systems and parts
thereof (including shock absorbers): Parts: Other: Other.” The applicable rate of duty is 2.5
percent ad valorem.
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By application of GRIs 1 and 6, the articles at issue in NY N303345 and NY N300207
(excluding part #T920H) are classified in heading 8708, HTSUS, specifically subheading
8708.99.55, HTSUS, which provides for “[P]arts and accessories of the motor vehicles of
headings 8701 to 8705: Other parts and accessories: Other: Other: Other.” The applicable rate of
duty is 2.5 percent ad valorem.
By application of GRIs 1 and 6, the article at issue in NY 811465 is classified under
heading 8716, HTSUS, specifically subheading 8716.90.50, HTSUS, which provides for
“[T]railers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts:
Other.” The applicable rate of duty is 3.1 percent ad valorem.
This ruling does not address the applicability of any additional duties that may apply to the
goods discussed herein. Likewise, duty rates are provided for your convenience and are subject
to change. The text of the most recent HTSUS and the accompanying duty rates are provided at
www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N303345, NY N303352, NY N303355, NY N273173, NY N302641, and NY 811465
are hereby REVOKED.
NY N165423 (as regards the metal and rubber hydraulic and elastomeric bushings and
excluding the bushing component parts) and NY N300207 (excluding part #T920H) are hereby
MODIFIED.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its
publication in the Customs Bulletin.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
cc:
R. Kevin Williams
Clark Hill PLC
150 N. Michigan Avenue, Suite 2700
Chicago, IL 60601
Mr. Gary J. Wieckowski
ZF Group NAO
15811 Centennial Drive
Northville, MI 48188
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Matthew Moore
Nissan North America, Inc.
One Nissan Way
Franklin, TN 37067
Amanda K. Broitman
Grunfeld, Desiderio, Lebowitz, Silverman and Klestadt LLP
599 Lexington Avenue, Floor 36
New York, NY 10022-7648
Ms. Anna Austin
The Binkley Company
Main & Elm Streets
P.O. Box 370
Warrenton, MO 63383-0370
8