CLA-2-83:OT:RR:NC:1:102
James MacNeill
MacNeill Consulting Services
P.O. Box 1214
Bristol CT, 06010
RE: The tariff classification of Engine Mount Assemblies.
Dear Mr. MacNeill:
In your letter dated October 10, 2014 on behalf of Daimler Trucks North America, you requested a tariff classification ruling.
The articles under consideration are described as rear Engine Mount Assemblies, part numbers LORJ2618527 and LORJ2618528. The Engine Mounts are identical except that one of them is designed for the left and the other is designed for the right side. The function of the Engine Mounts is to attach an engine to the chassis/frame of a Freightliner truck. The Engine Mounts consist of an Outer Housing constructed of 65-452 ductile iron and a Bonded Component which consists of an Inner Member, Bonded Plates, and Elastomer. The Inner Member is constructed of 65-452 ductile iron. The Bonded Plates and the Elastomer are constructed of nylon 6/6 (plastic). The Engine Mounts also include a Back Plate constructed of nylon 6/6 (plastic), a Spacer constructed of nylon 6/6 (plastic), and an aluminum Rivet.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Section XVII, Note 2 (b) excludes Parts of general use, as defined in note 2 to section XV, of base metal (section XV). Section XV, Note 2(c) defines parts of general use as articles of heading 8301, 8302, 8308 or 8310 and frames and mirrors, of base metal, of heading 8306.
Heading 8302, HTSUS, provides in part for "Base metal mountings, fittings and similar articles suitable for coachwork." Mountings are not defined in the HTSUS or Explanatory Notes. In HQ 965970, dated October 13, 2003, CBP defined the term "mounting" as "a component that serves to join two parts together”. Based on the information provided, the Engine Mounts are used to secure the engine to the vehicle. Further, CBP has classified similar items used as engine mounts under heading 8302, HTSUS. See HQ H025860, dated November 20, 2009.
Therefore, in accordance with GRI 1, the applicable subheading for the Engine Mount Assemblies, part numbers LORJ2618527 and LORJ2618528 will be 8302.30.3060, HTSUS, which provides for Base Metal Mountings, fittings and similar Articles suitable for motor vehicles; and parts thereof; of iron or steel, of aluminum or of zinc; other. The rate of duty will be 2 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 Sandra Martinez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division