CLA-2-76:OT:RR:NC:N1:113

Mr. John M. Peterson
Neville Peterson LLP
One Exchange Plaza
55 Broadway, Suite 2602
New York, NY 10006

RE: The tariff classification of bushing sleeves from Korea

Dear Mr. Peterson:

In your letter dated October 28, 2020, on behalf of your client Kiode Tennessee, Inc., you requested a tariff classification ruling on bushing sleeves. Pictures, a drawing and product specifications were provided for our review.

In your letter you identified the products under consideration as the inner and outer sleeves for bushings. You stated that “The subject aluminum bushing sleeves are produced in various sizes, and measure in outside diameter from 10-39 mm, with a wall thickness of 1.2 to 10 mm. They are made from seamless aluminum tubing which has been quenched and tempered for hardness. The tubing is cut to length to make the bushing tubes, which are then chamfered on the edges to remove burrs and scars. The chamfering makes these products suitable for use as bushing sleeves.” You indicated that in their condition as imported the inner and outer sleeves are intended to be used as parts of anti-vibration bushings in automobiles.

The applicable subheading for the inner and outer bushing sleeves will be 7616.99.5190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of aluminum, other, other…other.  The 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.

Articles classifiable under subheading 7616.99.5190, HTSUS, which are products of Korea are entitled to duty free treatment under the Korea-United States (KORUS), upon compliance with all applicable regulations.

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 Ann Taub at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division