CLA-2-87:OT:RR:E:NC:N1:101

Robert Resetar, Customs Manager
Porsche Cars North America, Inc.
980 Hammond Drive, Suite 1000
Atlanta, GA 30328-6163

RE: The tariff classification of vehicle parts from Germany

Dear Mr. Resetar,

In your letter dated June 27, 2008, you requested a tariff classification ruling.

The item under consideration is an Air Spring Strut. The Air Spring Strut is an automotive suspension component that, you state in your Ruling Request, is identical in construction to a standard McPherson save for the substitution of an adjustable pneumatic bladder in lieu of an integrated coil spring.

The applicable classification subheading for the Air Spring Strut will be 8708.80.1600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts…of…motor vehicles…: Suspension system and parts thereof: Suspension systems (including shock absorbers): For other vehicles: Other”. The rate of duty will be 2.5%.

Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.

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 Richard Laman at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division