CLA-2-40:OT:RR:E:NC:SP:221
Ms. Justine Bacani
Mitsubishi Motors North America, Inc.
6400 Katella Avenue
Cypress, CA 90630
RE: The tariff classification of rubber and plastic dampers from Japan.
Dear Ms. Bacani:
In your letter dated February 11, 2009, you requested a tariff classification ruling.
Photographs of five dampers were provided with your letter. These dampers are used in automobiles to diminish vibration, impact or shock as well as to reduce noise while the vehicle is in operation. Part Number MA141871 is a fuel filler lid damper composed of EPDM (ethylene propylene diene monomer) rubber. It is inserted into pre-fabricated holes of the metal panel of the fuel filler assembly of the vehicle, and acts as a cushion to prevent metal to metal contact when the fuel door is closed.
Part Number MB019730 is a door damper composed of EPDM rubber that is designed to be inserted into the prefabricated holes on a vehicle’s inside door panel to help keep the window glass in place and prevent excess movement and rattling.
Part Number MR335268 is a trunk lid damper composed of EPDM rubber. It is threaded and inserted into the prefabricated holes on each side of the sheet metal panel of the trunk or hatch of a vehicle. It cushions the closing of the trunk or hatch, and ensures that the sides of the trunk are aligned with the body of the vehicle.
Part Number 5902A069 is a hood damper composed of EPDM cellular sponge rubber. It is designed to be placed in each side of the inner fender panel, near the cowl area of the vehicle. This damper also functions as a wind deflector by preventing air from going into the cowl area of the vehicle.
Part Number MR473003 is a hood damper composed of a thermoplastic elastomer. It is designed to be placed in each side of the inner fender panel of the front of the vehicle so that when the hood panel is closed, the panel rests on top of the dampers. Its purpose is to keep the hood aligned with the rest of the vehicle’s body and dampen the effect of vibration on the hood while the vehicle is in motion.
The applicable subheading for the dampers made of noncellular EPDM rubber (Part Numbers MA141871, MB019730 and MR335268) will be 4016.99.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: other: vibration control goods of a kind used in the vehicles of headings 8701 through 8705. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the dampers made of cellular sponge EPDM rubber (Part Number 5902A069) will be 4016.10.0000, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: of cellular rubber. The rate of duty will be free.
The applicable subheading for the dampers made of thermoplastic elastomer (Part Number MR473003) will be 8708.29.5060, HTSUS, which provides for parts and accessories of the motor vehicles of headings 8701 to 8705: other parts and accessories of bodies (including cabs): 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division