CLA-2-87:OT:RR:NC:N2:206
Young-bin Kim
Daeheung R&T
607, Cheongcheon-ri, Jillye-myeon, Gimhae-si, Kyeongnam
Gimhae, 50872
Korea, South
RE: The tariff classification of vehicle components from South Korea.
Dear Mr. Kim:
In your letter dated January 26, 2019, you requested a tariff classification ruling. Descriptive literature and pictures were provided with your request.
The items under consideration have been identified as an UPR Roll Rod (Item Number 21970-S1000), RR RH Brake Hose Assembly (Item Number 58738-S1500), and a FRT Strut (Item Number 54610-G2000), which are designed for use in motor vehicles.
The UPR Roll Rod Assembly consists of insulators with an inner core and outer sleeve of steel, and a layer of vulcanized natural rubber between the two metal components. You state that the function of this assembly is to reduce vibration and noise from the engine by means of the rubber element.
The RR RH Brake Hose Assembly consists of a rubber hose with steel fittings. The function of the hose is to transfer oil pressure to the brake system to stop the vehicle.
The FRT Strut is constructed of mainly steel with a small rubber element. It is a component of the suspension system, which functions as a noise and vibration damper.
The applicable subheading for the UPR Roll Rod Assembly (Item Number 21970-S1000) will be 4016.99.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of vulcanized rubber other than hard rubber: Other: Other: Other: Of natural rubber: Vibration control goods of a kind used in the vehicles of headings 8701 through 8705.” The general rate of duty will be Free.
The applicable subheading for the RR RH Hose Assembly (Item Number 58738-S1500) will be 4009.12.0020, HTSUS, which provides for “Tubes, pipes and hoses, of vulcanized rubber, other than hard rubber, with or without their fittings (for example, joints, elbows, flanges): Not reinforced or combined with other materials: with fittings: Brake hoses for the vehicles of subheading 8701.20 or headings 8702, 8703, 8704, 8705 or 8711.” The general rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the FRT Strut (Item Number 54610-G2000) will be 8708.80.6590, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Suspension systems and parts thereof (including shock absorbers): Parts: Other: Other: Other.” The general rate of duty will be 2.5 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division