CLA-2-87:OT:RR:NC:N2:206
Jihwan Kim
SAMC Customs Co., Ltd
1001, 10F, 53, Seonggogae-ro, Uiwang-si, Gyeonggi-do, Acecheonggye Tower
Uiwang-si, 16006
Korea, South
RE: The tariff classification of a cradle damper from South Korea.
Dear Mr. Kim:
In your letter dated March 12, 2019, you requested a tariff classification ruling on behalf of your client, DTR, Co., Ltd.
The item under consideration has been identified as a Cradle Damper (Part Number 05090016AA), which is designed for use in motor vehicles as a dampening mechanism. The damper is mounted on the car chassis to mitigate the impact from the road surface. It also controls the vibration with the load of the damper mass. You state that the damper is not made to be dedicated to a specific vehicle; it’s a universal part, which performs the function of controlling the vibration transmitted to the vehicle body simply by using the weight of the damper mass. The damper is constructed of a combination of components made of steel, natural rubber, and cast iron.
You suggested classifying the cradle damper in heading 7325, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cast articles of iron or steel, or heading 8302, HTSUS, which provides for mountings and fittings.
You state in your letter that the damper is mounted to the chassis, but it does not appear to function to join two components together, but rather functions to mitigate the impact from the road surface and controls the vibration. As a result, it is not a mounting and is not classified as such in heading 8302, HTSUS.
In addition, the damper is more specifically described as a vehicle component, rather than other cast articles of iron. Therefore, classification of the cradle damper in heading 7325, HTSUS, is also precluded.
The applicable subheading for the Cradle Damper (Part Number 05090016AA) will be 8708.99.5500, 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 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