CLA-2-87:RR:NC:MM:101 E85039
Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive
Suite 1000
Atlanta, Georgia 30328
RE: The tariff classification of Engine Mountings from Germany
Dear Mr. Resetar:
In your letter dated July 15, 1999 you requested a tariff classification ruling.
You submitted samples of the Engine Mountings as well as diagrams from your electronic parts catalog. Both Engine Mountings are constructed of steel and EPDM rubber. The purpose of the Engine Mountings is to reduce/eliminate engine vibration to the vehicles' chassis/unibody. One end of the mounting connects directly to flanges on the engine's block. The other end connects to an engine carrier, which is a chassis member or a chassis bracket.
The applicable subheading for the Engine Mountings 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