CLA-2-87:OT:RR:NC:N2:206
Mike Y. Kim
K&G Customs Service, Inc.
5935 Buford Highway, Suite 300
Norcross, GA 30071
RE: The tariff classification of stabilizers from South Korea
Dear Mr. Kim,
In your letter dated March 06, 2018, you requested a tariff classification ruling on behalf of your client, Daewon America, Inc. of Opelika, AL.
The items under consideration are four front and rear Stabilizers used in suspension systems of various vehicles. You describe the stabilizers as parts of various suspension systems that help reduce the body roll of a vehicle during fast cornering or over road irregularities. You state that before these stabilizers are imported into the United States, they undergo an eye-forming process, which determines the length and the shape of the product.
Each vehicle model has different types and shapes of bars on both the front and rear side of the vehicle. The first item (Part Number 68284227AA) is a rear stabilizer for a Chrysler Charger, measuring 1825 millimeters (mm) in length. The second item (Part Number 84434039) is a front stabilizer for a Cadillac CT6, measuring 1275mm. The third item (84218218) is a rear stabilizer for a Chevy Camaro, and measures 1723mm. The fourth item (68412202AB) is a rear stabilizer for a Jeep Wrangler, and measures 1617mm.
The applicable classification subheading for the Stabilizers (Parts Number 68284227AA, 84434039, 84218218, and 68412202AB) will be 8708.80.6590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701to 8705: Suspension systems and parts thereof (including shock absorbers): Parts: Other: Other: Other.” The general rate of duty will be 2.5% 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division