CLA-2-83:OT:RR:NC:N1:121
Kwon Ho Jeon
S.A.M.C Customs Co., Ltd
10F, 657-2, Poil-dong, Uiwang-si, Gyenggi-do
Uiwang 16006
South Korea
RE: The tariff classification of a part of an automotive transmission mount from South Korea
Dear Mr. Jeon:
In your letter dated January 25, 2019, you requested a tariff classification ruling on behalf of Sang Heon Kim.
The article under consideration is identified as an Inner Sleeve, model Inner Sleeve (CR2612IS) (10015804). This inner sleeve is made of cast iron. You state it is a part used for an engine mount which fixes and supports the engine of the vehicle to the vehicle body, and attenuates and absorbs vibration and noise generated by the engine. The inner sleeve is connected to the inside of the engine mount with the bolt being connected through the hole of the inner sleeve.
You suggest classification in 7307, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel. This office disagrees. This heading covers fittings of iron or steel, mainly used for connecting the bores of two tubes together, or for connecting a tube to some other apparatus, or for closing the tube aperture. This heading does not cover articles that do not form an integral part of the bore. As the inner sleeve in question is “the part used for the engine mount which fixes and supports the engine of the vehicle to the vehicle body, and attenuates and absorbs vibration and noise generated by the engine”, it does not connect the bores of two tubes together and does not form an integral part of the bore. Therefore, classification in 7307 is not appropriate.
According to the information you supplied, the inner sleeve is a part used for an engine mount. The primary function of the engine mount is to join the engine to the body of the vehicle. As such, the inner sleeve is a part of a “mounting…suitable for coachwork.” It is the opinion of this office that this inner sleeve is provided for in heading 8302.
The applicable subheading for the Inner Sleeve will be 8302.30.3060, HTSUS, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork…: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or of zinc: Other. The rate of duty will be 2 percent ad valorem.
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 on World Wide Web at https://hts.usitc.gov/current.
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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division