CLA-2-40:OT:RR:NC:N1:137
Robert Leo
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Avenue, Suite 2405
New York, NY 10022
RE: The tariff classification of convoluted/bellows air spring from Mexico
Dear Mr. Leo:
In your letter dated March 5, 2019 you requested a tariff classification ruling on behalf of your client, Stemco.
The product under consideration is referred to as a convoluted/bellows air spring. It is a vibration control air spring. It is composed of 65% metal (steel or iron), 30% vulcanized synthetic rubber (i.e. EDPM) and 5% composite plastic (nylon and glass fiber mixture). This air spring provides cushion over uneven surfaces and roads. It is not self-inflating and does not contain any inner mechanisms or motor.
Consideration was given to classifying the convoluted/bellows air spring in heading 8716, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof, as you suggested. However, though you claim that the rolling lobe air spring is almost exclusively used on trailers, the company markets them for a variety of motor vehicles.
Consideration was also given to classifying the convoluted/bellows air spring in heading 8708, HTSUS, which provides for parts and accessories to motor vehicles. You state that the air spring is not excluded by the legal notes to be classified in Section XVII, and Chapter 87, HTSUS.
As you noted, classification of merchandise HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes.
There is no argument that the air spring under consideration is in fact used in automotive applications. However, we need to determine if the spring is excluded by Section XVII or Chapter 87 notes. Note 2 to Section XVII states, “The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this Section.” Note 2(a) excludes joints, washers or the like of any material or other articles of vulcanised rubber other than hard rubber from this Section. This exclusion does not only extend to joints, washers and the like of any material, but also to other articles of vulcanized rubber. The springs under review are made of vulcanized rubber, although not wholly, thus making it a composite good.
GRI 1 further provides that in the event the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. Since the air spring under review is a composite good, we have to resort to GRI 3, which guides us in classification of composite goods. GRI 3(b) states in pertinent parts “…composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character.”
You state that the function of the rubber material is to contain the compressed air and at the same time provide a flexible material that allows the air spring to move as the vehicle encounters bumps on the road surface. The steel, aluminum, and plastic materials are used to create the rigid end components.
It is the opinion of this office that it is the rubber portion of the spring that allows the spring to act as designed. Therefore, the essential character of the spring is imparted by the rubber component, making it an article of rubber. As a result, classification of the spring in Section XVII is precluded.
The applicable subheading for the rolling lobe air spring will be 4016.99.5500, HTSUS, which provides for Other articles of vulcanized rubber other than fard rubber: Other: Other: Other: Vibration control goods of a kind used in the vehicles of headings 8701 through 8705. 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 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, contact National Import Specialist Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division