CLA-2-87:OT:RR:NC:N1:106
Sara Dahike, Import/Export Specialist
Team Industries Inc.
105 Park Ave. NW
Bagley MN, 56621-9558
RE: The tariff classification of a bonded damper from Germany
Dear Ms. Dahike,
In your letter dated April 4, 2016, you requested a tariff classification. The sample which you provided to this office is being returned to your attention.
The item under consideration has been identified as Bonded Damper (Part Number 440103), which is incorporated into a drive pulley (the primary clutch) of a Continuously Variable Transmission (CVT), used in a snowmobile. It is screwed to the outside of the drive pulley, and functions as a rubber mount that reduces stiffness of the CVT. It also dampens engine pulses back into the clutch. The damper is constructed of two circular plates with a natural rubber cushion between them. It measures 120 millimeters (mm) in diameter and 13.5 mm in width.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes.
It is a well-established rule that a part of an article is something necessary to the completion of that article. It is an integral, constituent or component part without which the article to which it is to be joined could not function as such article. Clipper Belt Lacer Co., Inc. v. United States, 14 CIT 146 (1990). In your letter, you suggested that the damper may be classified under subheading 8708.93.7500, as parts of clutches. Although heading 8708 provides for parts as well as accessories for motor vehicles, subheading 8708.93 only extends to parts of clutches. As you have indicated in your submission, the function of the damper is to reduce stiffness and dampen engine pulses. Therefore, classification in subheading 8708.93 is precluded.
The applicable subheading for the Bonded Damper (Part Number 440103) will be 8708.99.5500, HTSUS, 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 general 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 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division